COMMISSION ON AUDIT

Regional Office No. IV-A

ACTION PLAN MONITORING TOOL

Sector : National Government Sector (NGS) Prepared by : MARIA VICTORIA D. ALBANO Date: September 12, 2017
Team : RO4A-08 Audit Team Leader
Agency Audited: COA & COMELEC Region IVA
Audit Period : CY 2016
ML Date : Reviewed by: HEIDY M. BARCIMO Date:
Regional Supervising Auditor

Approved by: Date:

Ref.
AGENCY ACTION PLAN AND RESULTS OF COA VALIDATION
Audit Audit IMPLEMENTATION Reason for Action
Observations Recommendations Partial/Delay/ Taken/
Agency Action Plan Status of Non- Action to be Date of Status of Actual
Target Implementation Implementation, Taken Follow- up Implementat Implementa Remarks
Implementation if applicable ion tion Date
Action Plan Person/Dept. Date
COA Responsible From To From To
ML 1. The amount of We recommended
CY ₱1,887,176.20 is that the Regional
2016 still included in Director instruct
p.3 the Cash-in- the Budget Officer
Ref.
AGENCY ACTION PLAN AND RESULTS OF COA VALIDATION
Audit Audit IMPLEMENTATION Reason for Action
Observations Recommendations Partial/Delay/ Taken/
Agency Action Plan Status of Non- Action to be Date of Status of Actual
Target Implementation Implementation, Taken Follow- up Implementat Implementa Remarks
Implementation if applicable ion tion Date
Action Plan Person/Dept. Date
COA Responsible From To From To
Bank LCCA and the
balance of Accountant to:
₱36,294,406.57 a. prepare
as of December summary of
31, 2016 due to unused
the failure of the allotment and
Regional cash allocation
Accountant to for transferred
remit/return to funds;
the COA Central b. remit/return
Office the same to the Central
amount as Office CFAG
required under Account the
the Unnumbered certified balance
Memorandum of of cash
the Chairperson allocation with
dated May 7, the
2012. corresponding
allotment; and
c. submit a
copy of
validated
deposit slip to
the COA Central
Office.
Ref.
AGENCY ACTION PLAN AND RESULTS OF COA VALIDATION
Audit Audit IMPLEMENTATION Reason for Action
Observations Recommendations Partial/Delay/ Taken/
Agency Action Plan Status of Non- Action to be Date of Status of Actual
Target Implementation Implementation, Taken Follow- up Implementat Implementa Remarks
Implementation if applicable ion tion Date
Action Plan Person/Dept. Date
COA Responsible From To From To
ML 2. The Acting We recommended
CY Budget Officer that the Regional
2016 failed to maintain Director instruct
p.4 an updated the Acting Budget
Registries and Officer to maintain
Subsidiary an updated
Record for Registries and the
Obligation in Subsidiary Record
monitoring the for Obligation.
budget of the
Region as
required in
Chapter 3,
Sections 5 and
12 of the
Government
Accounting
Manual (GAM)
for National
Government
Agencies
(NGAs) Volume
I, hence, the
allotments
received,
obligations
incurred and
balances could
Ref.
AGENCY ACTION PLAN AND RESULTS OF COA VALIDATION
Audit Audit IMPLEMENTATION Reason for Action
Observations Recommendations Partial/Delay/ Taken/
Agency Action Plan Status of Non- Action to be Date of Status of Actual
Target Implementation Implementation, Taken Follow- up Implementat Implementa Remarks
Implementation if applicable ion tion Date
Action Plan Person/Dept. Date
COA Responsible From To From To
not be easily
determined and
periodic
reconciliation
thereon with the
Acting Regional
Accountant
could not be
regularly be
undertaken.

COMELEC
Ref.
AGENCY ACTION PLAN AND RESULTS OF COA VALIDATION
Audit Audit IMPLEMENTATION Reason for Action
Observations Recommendations Partial/Delay/ Taken/
Agency Action Plan Status of Non- Action to be Date of Status of Actual
Target Implementation Implementation, Taken Follow- up Implementat Implementa Remarks
Implementation if applicable ion tion Date
Action Plan Person/Dept. Date
COA Responsible From To From To
Ref.
AGENCY ACTION PLAN AND RESULTS OF COA VALIDATION
Audit Audit IMPLEMENTATION Reason for Action
Observations Recommendations Partial/Delay/ Taken/
Agency Action Plan Status of Non- Action to be Date of Status of Actual
Target Implementation Implementation, Taken Follow- up Implementat Implementa Remarks
Implementation if applicable ion tion Date
Action Plan Person/Dept. Date
COA Responsible From To From To
Ref.
AGENCY ACTION PLAN AND RESULTS OF COA VALIDATION
Audit Audit IMPLEMENTATION Reason for Action
Observations Recommendations Partial/Delay/ Taken/
Agency Action Plan Status of Non- Action to be Date of Status of Actual
Target Implementation Implementation, Taken Follow- up Implementat Implementa Remarks
Implementation if applicable ion tion Date
Action Plan Person/Dept. Date
COA Responsible From To From To

Prepared by: Approved by:

MARIA VICTORIA D. ALBANO HEIDY M BARCIMO

Note: Status of Implementation may either be (a) Fully Implemented, (b) Ongoing, (c) Not Implemented, or (e) Delayed