Department of Education- Division of Benguet

AGENCYACTION PLAN AND STATUS OF IMPLEMENTATION

Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Benguet Division Office
Audit Period
ML Date April 25, 2016
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan

Target Implementation
Date

Reason for
Partial/Delay/ Non- Action
Person/Dept. Status of Implementation, if Taken/Action
Ref Audit Observations Audit Recommendations Action Plan Responsible From To Implementation applicable to be Taken
DO Benguet ML 1.                  Of the 104 classrooms in 80 schools sites to be Improve communication with its
2015 Page 8 par constructed in the Division of Benguet with a total contract linkages, and coordinate closely with
10 the DepEd Central Office and its
cost of P99,097,977.03 to address its backlog and
increasing classroom requirements, only 33 classrooms consultants, as well as the project
were completed, 25 were ongoing, 44 have not been started proponent, sub-contractors and the
school principals in order to speed up
and implementation of 2 classrooms were suspended at
exchange of valuable information,
yearend; thus, the objective of alleviating the classroom readily establish the status of the
shortage of schools was not achieved, thereby depriving the projects in the Division and
end-user students and teachers of the benefits of said provide/obtain timely intervention that
projects. will ensure completion of the PSIP at
the earliest possible time. Since the
school principals are the point persons
in each school construction sites,
require them to report to the Division
Office any projects that are
implemented by the Central Office and
problems that they notice from the
construction thereof so that appropriate
actions may be undertaken
immediately; and

Enhance monitoring and supervision

of PSIP to ensure that these are
completed and utilized by the
intended end-users within the target
date.

Page 1
 Department of Education- Division of Benguet
ACTION PLAN PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Alejo M. Pacalso Memorial National High School
Audit Period January to December 2015
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

AMPMNHS 1. School buildings and other We recommended that The Supply School Principal Jan.2016 Jun-16 Not implemented The agency have no To require the
SAOR 2015 school properties totaling Management: a) Prepare Officer to prepare and Bookkeeper funds alloted for the Supply Officer to
P2,086,737.05 were not insured the inventory of all insurable the inventory of payment of insurance submit to GSIS
with the GSIS General physical assets according to the insurable physical of school buildings Baguio Branch the
Insurance Fund contrary to prescribed format and submit assets of the as per the NEP/GAA Invenotry of
school to be of the school insurable assets
Republic Act (RA) 656 and the same to the COA Auditor
submitted to GSIS and have it be
Administrative Order (AO) No. and the nearest GSIS Branch Baguio Branch. assessed for the
33, s. 1987 due to non-inclusion not later than October 31 of the cost of insurance.
in the school budget of ensuing year pursuant to COA
provisions for the payment of Circular 92-390 and the DepEd
GSIS insurance premiums, thus, Handbook.
exposing these properties to
unnecessary risk of not being
indemnified for any damage or
loss from perils such as theft,
fire, earthquake, typhoon or
flood.

b)  Ensure that all its insurable To ensure that School Principal Jan.2016 Mar.2016 Not implemented The agency have no To prepare a letter
properties are insured with the insurable and Bookkeeper funds alloted for the request for
GSIS under the General properties are payment of insurance additional
Insurance Fund to guarantee insured with GSIS of school buildings allotment for cost
that when peril strikes, such as under the General as per the NEP/GAA of insurance and
Insurance Fund. of the school submit to the
theft, earthquake, typhoon and
DepEd Regional
flood, the agency will be Office.
immediately indemnified by
GSIS for the value of the lost
properties in order to minimize
interruption of lives and put
back normalcy at the earliest
possible time to the student’s
learning processes.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

AMPMNHS 2. The school maintains an We recommended that The agency will The Principal and Jan.2016 Mar.2016 Fully
SAOR 2015 unauthorized current account Management: a) Make make Bookkeeper Implemented
with the Land Bank of the representations with higher representations
Philippines (LBP) that has a authorities of the DepED for the with higher
balance of P 11,943.36 at direct release by the Central authorities of the
DepEd for the
yearend contrary to Joint Office of the Sub-ARO for release of Sub
Circular No. 2004-01 of DBM DICP to the school to comply AROs re.internet
and DepEd and the General with Joint Circular 2014-1 of connectivity
Appropriations Act due to the DBM and DepEd and DepEd
practice of the Division Office Order No. 113, s.2009 so that
of issuing funding checks to the the cash allocation
school for its DepEd Internet corresponding to the allotment
Connectivity Project (DICP) transferred to the school will,
fund allocation, thus opening up henceforth, be issued by the
the funds to possible misuse or DBM-RO directly to the school,
misapplication. upon submission of requests for
release of NCAs duly supported
by copies of Sub-AROs. This
will ensure that the irregular
practice of the DO of issuing
funding checks to the school
will be stopped.

b)   Require the agency To pay The Cashier & Jan.2016 Jun-16 Not Implemented To require the To revert the
Accountant and the Cashier to immediately the Senior Bookkeeper Bookkeeper to close balance after
effect the immediate remittance/ School's liabilities the LCC Account reimbursement of
reversion to the National to internet after reimbursing internet
Treasury of the P11,943.36 that provider before some intenet expenditures
remitting the expenditures charged charged to regular
is in the current account of the balance to the to the regular MOOE.
school with the LBP pertaining National Treasury. MOOE.
to the unutilized balance for
prior years’ internet
connectivity allocation whose
terms have expired and are no
longer necessary for the
attainment of the purpose for
which said funds were
established.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

c) Close the current account To close the The Principal, Jan.2016 Jun-16 Not Implemented The agency will have To close the
maintained by the school with agency's current Cashier & the to pay its internet agency's current
LBP-La Trinidad Branch due to account Sr.Bookkeeper provider first since account maintained
the absence of specific authority immediately. there is no amount with the LBP as
to maintain such cash account. alloted for the school soon the amount is
internet connectivity 100% utilized
for the CY 2016
GAA.

AMPMNHS 3. Reports of Checks Issued and We recommended that To comply with Bookkeeper and Jan. 2016 Dec. 2016 Fully
SAOR 2015 its disbursement vouchers and Management: a) Comply the fundamental Disbursing Officer Implemented
supporting documents were ot with the fundamental principles principles
submitted on time contrary to governing financial transactions governing
the provisions of Section 33, as provided in Section 4 of PD financial
transaction as
Vol. I of the Manual on the 1445 by ensuring that provided in
New Gocernment Accounting disbursement transactions are Section4 of PD
System (NGAS) dur to non- supported with complete 1445 by ensuring
compliance with the documentation and bears the that disbursement
fundamental principles approval of the pertinent transactions are
governing financial trasactions school officials so as not to properly supported
as [provided in Section 4 of PD delay the submission of the with pertinent
1445, thus, delaying the Reports of Checks Issued and supporting
determination of the propriety, its supporting disbursement documents.
validity and corrections of the vouchers.
agency's transactions and the
correction of deficiencies, if
any.

b) Require the Disbursing To require the DO Disbursing Officer Jan. 2016 Dec. 2016 Fully
Officer to prepare the Reports to prepare RCI Implemented
of Checks Issued daily and daily.
submit these promptly to the
Accounting Unit for recording
of the transactions in the books
of accounts.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

AMPMNHS 4. The school did not formulate
SAOR 2015 plans nor did it implement
programs and projects for
Senior Citizens and Persons
with Disability contrary to the
provisions of Section 35 of the
General Provisions of the 2015
GAA, RA 10651, thus, the
concerns of marginalized
beneficiaries have not been
identified and addressed.
We recommended that To formulate GAD Focal Point Jan. 2016 Dec. 2016 Fully
Management formulate plans, plans, programs Person and School Implemented
programs and projects to and projects for Principal
address the concerns of Senior senior citizens and
Citizens and Persons with PWD.
Disability, in relation to the
mandated functions of the
agency, and integrate the same
in its regular activities, as
required by law, to assist these
marginalized beneficiaries.

AMPMNHS 5.The agency did not effectively We recommended that Focal Point Person GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point To require the
SAOR 2015 utilize its GAD Focal Point Management: to identify GAD Person and School Person is still Focal Point Person
System (GFPS) to ensure that a) Effectively utilize its GAD Issues in the Principal identifying GAD to expedite the
the school’s 2015 annual GAD Focal Point System in School and issues in the School. identifcation of
Plan and Budget (GPB) is identifying GAD issues in the prepare an annual GAD Issues and
GAD Plan and prepare the GAD
prepared and submitted on time school, preparing a GAD Plan
Budget to be Annual Plan and
to its Division/Regional Office, and Budget and submitted to the submit to the
copy furnished the COA Audit Accomplishment Report each Division/Regional DepEd DO/RO and
Team, for review and year that shall be submitted and Central CO.
consolidation in the GPBs of promptly to its Division/ Office.
the Division/ Regional/ Central Regional/ Central Office using
Office nor did it submit an the timetables prescribed in
accomplishment report on PCW-NEDA-DBM Joint
GAD, hence we were not able Circular (JC) No. 2012-01 so
to determine if GAD issues in that these may be reviewed as
the school were identified and to their alignment with the
addressed using at least five overall GAD agenda of the
percent of the school budget to department.
conform with Section 34 of the
General Provision of RA 10651.

b) See to it that GAD issues are To require the GAD Focal Point May 2016 Nov. 2016 Not implemented The Focal Point To require the
correctly identified and are Focal Point Person Person and School Person is still Focal Point Person
properly addressed using at to identify GAD Principal identifying GAD to expedite the
least five percent of the Issues . issues in the School. identifcation of
school’s annual budget. GAD Issues and
prepare the GAD
Annual Plan and
submit to the
DepEd DO/RO and
CO.
 Department of Education- Division of Benguet
ACTION PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Atok National High School
Audit Period January to December 2015
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Status of Partial/Delay/ Non- Action Taken/Action
Ref Audit Observations Person/ Dept.
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable

ATOK NHS 1. School buildings and other school We recommended that The Supply School Principal Jan.2016 Jun-16 Not implemented The agency have no To require the Supply
SAOR 2015 properties totaling P1,309,409.99 Management: a)    Officer to prepare and Bookkeeper funds alloted for the Officer to submit to
were not insured with the GSIS Prepare the inventory of all the inventory of payment of insurance GSIS Baguio Branch
General Insurance Fund contrary to insurable physical assets insurable physical of school buildings as the Invenotry of
Republic Act (RA) 656 and according to the prescribed assets of the per the NEP/GAA of insurable assets and
school to be the school have it be assessed for
Administrative Order (AO) No. 33, format and submit the same to
submitted to the cost of insurance.
s. 1987 due to non-inclusion in the the COA Auditor and the GSIS Baguio
school budget of provisions for the nearest GSIS Branch not later Branch.
payment of GSIS insurance than October 31 of the
premiums, thus, exposing these ensuing year pursuant to
properties to unnecessary risk of not COA Circular 92-390 and the
being indemnified for any damage or DepEd Handbook.
loss from perils such as theft, fire,
earthquake, typhoon or flood.

b) Ensure that all its insurable To ensure that School Principal Jan.2016 Mar.2016 Not implemented The agency have no To prepare a letter
properties are insured with the insurable and Bookkeeper funds alloted for the request for additional
GSIS under the General properties are payment of insurance allotment for cost of
Insurance Fund to guarantee insured with GSIS of school buildings as insurance and submit
that when peril strikes, such under the General per the NEP/GAA of to the DepEd
Insurance Fund. the school Regional Office.
as theft, earthquake, typhoon
and flood, the agency will be
immediately indemnified by
GSIS for the value of the lost
properties in order to
minimize interruption of lives
and put back normalcy at the
earliest possible time to the
student’s learning processes.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Status of Partial/Delay/ Non- Action Taken/Action
Ref Audit Observations Person/ Dept.
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable

ATOK NHS 2. The amount of P100,291.98 We recommended that The School will The Principal and Jan.2016 Mar.2016 Not Implemented Some expenditures for The Bookkeeper will
SAOR 2015 pertaining to the balance of DepEd Management: a) remit/reverse to Bookkeeper internet connectivity identify the expenses
Internet Connectivity Project (DICP) Require the agency the National for 2015 were charged for DCIP before
fund allocation for CY 2013-CY Accountant and the Cashier to Treasury the to the regular MOOE closing the LCCA
2015 was not remitted to the effect the immediate amount of while waiting for the Account.
P100,291.98 that release of the DICP
National Treasury despite the lapse remittance/ reversion to the is in the Current Fund from Dep Ed
of the terms for the use of the fund National Treasury of the Account Central Office.
contrary to Joint Circular (JC) No. P100,291.98 that is in the pertaining to the
2004-01 of DBM and DepEd and the current account of the school expired balances
General Appropriations Act (GAA), pertaining to the expired for prior years'
while the amount of P123,264.95 balances for prior years’ internet
pertaining to the unutilized balance internet connectivity connectivity after
of school publication fees collected allocation of the school to reimbursing the
in prior years were not kept in a avoid misuse or expenditures
separate trust account pursuant to misapplication of the funds. charged to the
DepEd Order (DO) No. 99, s. 1998, regular MOOE
for the year 2015.
thus exposing the funds to possible
misuse or misapplication.

To pay The Cashier & Jan.2016 June,2016 Fully The School decided The balance of DICP
immediately our Senior Bookkeeper Implemented not to transfer the will be used to pay
b) Require the Accountant liabilities to our amount of P123,457.56 for internet expenses
and the Cashier to effect the internet provider to another fund and for the year 2016.
immediate transfer of the before remitting instead maintain the
amount of P123,457.56 the balance to the LCCA Account for the
pertaining to the unutilized National subscription fees or
balance of subscription fees Treasury. school publications
fees and dormitory
or school publication fees and
fees due to the
dormitory fees collected to a incorporation of the
trust account separate and DICP fund to the
distinct from any authorized regular MOOE.
accounts already maintained
by the school in order to
ensure that disbursements
from the fund are exclusively
for the printing of the school
paper and other expenses
relative to the proper and
efficient operation and
management of the school
publication.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Status of Partial/Delay/ Non- Action Taken/Action
Ref Audit Observations Person/ Dept.
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable

c) Make representations with To prepare a The School Jan.2016 June,2016 Fully

higher authorities of the letter request to Principal and Implemented
DepED for the direct release be submitted to Bookkeeper
by the Central Office of the higher DepEd
Sub-ARO for DICP to the authorities to
school to comply with Joint incorporate their
Circular 2014-1 of DBM and DCIP Fund to
DepEd and DepEd Order No. their regular
113, s.2009 so that the cash MOOE.
allocation corresponding to
the allotment transferred to
the school will, henceforth, be
issued by the DBM-RO
directly to the school, upon
submission of requests for
release of NCAs duly
supported by copies of Sub-
AROs. This will ensure that
the irregular practice of the
DO of issuing funding checks
to the school will be stopped.

ATOK NHS 3. The school did not formulate plans We recommended that
SAOR 2015 nor did it implement programs and Management formulate plans,
projects for Senior Citizens and programs and projects to
Persons with Disability contrary to address the concerns of
the provisions of Section 35 of the Senior Citizens and Persons
General Provisions of the 2015 with Disability, in relation to
GAA, RA 10651, thus, the concerns the mandated functions of the
of marginalized beneficiaries have agency, and integrate the
not been identified and addressed. same in its regular activities,
as required by law, to assist
these marginalized
beneficiaries.
To formulate GAD Focal Point Jan. 2016 Dec. 2016 Not Implemented The School is still in To require the Focal
plans, programs Person and School the process of Point Person to
and projects for Principal identifying plans, expedite the
senior citizens programs and activities identification of
and PWD. for senior citizens and plans, programs and
persons with disability. activities to address
the needs of the
senior citizens and
persons with
disability and furnish
a copy to the COA
Audit Team.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Status of Partial/Delay/ Non- Action Taken/Action
Ref Audit Observations Person/ Dept.
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable

ATOK NHS 4.The agency did not effectively We recommended that Focal Point GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point Person To require the Focal
SAOR 2015 utilize its GAD Focal Point System Management: a) Person to identify Person and School is still identifying Point Person to
(GFPS) to ensure that the school’s Effectively utilize its GAD GAD Issues in the Principal GAD issues in the expedite the
2015 annual GAD Plan and Budget Focal Point System in School and School. identifcation of GAD
(GPB) is prepared and submitted on identifying GAD issues in the prepare an annual Issues and prepare the
GAD Plan and GAD Annual Plan
time to its Division/Regional Office, school, preparing a GAD Plan Budget to be and submit to the
copy furnished the COA Audit and Budget, and preparing the submitted to the DepEd DO/RO and
Team, for review and consolidation GAD Accomplishment Division/Regional CO.
in the GPBs of the Report each year that it shall and Central
Division/Regional/Central Office nor submit promptly to its Office.
did it submit an accomplishment Division/Regional/Central
report on GAD, hence we were not Office using the timetables
able to determine if GAD issues in prescribed in PCW-NEDA-
the school were identified and DBM Joint Circular (JC) No.
addressed using at least five percent 2012-01 so that these may be
of the school budget to conform with reviewed as to their alignment
Section 34 of the General Provision with the overall GAD
of RA 10651. agenda of the department.

b) See to it that GAD issues
are correctly identified and
are properly addressed using
at least five percent of the
school’s annual budget.
To require the GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point Person To require the Focal
Focal Point Person and School is still identifying Point Person to
Person to identify Principal GAD issues in the expedite the
GAD Issues . School. identifcation of GAD
Issues and prepare the
GAD Annual Plan
and submit to the
DepEd DO/RO and
CO.

c) Ensure that a copy of the
plans and accomplishment
reports are furnished the COA
Audit Team for validation and
monitoring purposes to ensure
that accomplishments are in
accordance with approved
plans and the interventions
address a gender issue.
To furnish a copy GAD Focal Point May 2016 Nov. 2016 Not implemented No plans and To require the Focal
of the plans and Person and School accomplishments were Point Person to
accomplishments Principal prepared by the Focal expedite the
to COA Audit Point Person. identifcation of GAD
Team. Issues and prepare the
GAD Annual Plan
and accomplishments
to the COA Audit
Team.

Submitted by:
School Principal
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS of COA VALIDATION
Actual
Agency Action Plan Target Implementation Reason for Implementation
Date Action Date
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken Date of Status of
applicable
Follow up Implementation From To Remarks
BENGUET 2. The school maintains an We recommended that The agency will make The Principal and Jan.2016 Mar.2016 Fully June 20, 2016 Fully Implemented May 2016 June 30, Internet
NHS SAOR unauthorized current account Management: a)  representations with Bookkeeper Implemented 2016 Connectivity
2015 with the Land Bank of the Make representations with higher authorities of allocation is
Philippines (LBP) that has a higher authorities of the the DepEd for the already
balance of P 105,000.00 at DepED for the direct release of Sub AROs incorporated in
re.internet connectivity the School's
yearend contrary to Joint release by the Central MOOE.
Circular No. 2004-01 of DBM Office of the Sub-ARO for
and DepEd and the General DICP to the school to
Appropriations Act due to the comply with Joint Circular
practice of the Division Office 2014-1 of DBM and DepEd
of issuing funding checks to the and DepEd Order No. 113,
school for its DepEd Internet s.2009 so that the cash
Connectivity Project (DICP) allocation corresponding to
fund allocation, thus opening the allotment transferred to
up the funds to possible misuse the school will, henceforth,
or misapplication. be issued by the DBM-RO
directly to the school, upon
submission of requests for
release of NCAs duly
supported by copies of Sub-
AROs. This will ensure that
the irregular practice of the
DO of issuing funding
checks to the school will be
stopped.

b) Require the agency To pay immediately The Cashier & Jan.2016 Jun-16 Not Implemented To require the To revert the June 20, 2016 May 2016 June 30, The School
Accountant and the Cashier the School's liabilities Senior Bookkeeper Bookkeeper to close balance after 2016 Bookkeeper and
to effect the immediate to internet provider the LCC Account reimbursement of Disbursing
remittance/reversion to the before remitting the after reimbursing internet Officer did not
National Treasury of the balance to the National some intenet expenditures yet remit the
Treasury. expenditures charged charged to regular balance of the
P105,000.00 that is in the
to the regular MOOE. MOOE. LCCAccount to
current account of the the BTr due to
school with the LBP the need to
pertaining to the unutilized reimburse the
balance for prior years’ expenses incurred
internet connectivity for internet
allocation whose terms have expenses
expired and are no longer previously
necessary for the attainment charged to their
of the purpose for which MOOE.
said funds were established.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS of COA VALIDATION
Actual
Agency Action Plan Target Implementation Reason for Implementation
Date Action Date
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken Date of Status of
applicable
Follow up Implementation From To Remarks
c) Close the current account To close the agency's The Principal, Jan.2016 Jun-16 Not Implemented The agency will have To close the June 20, 2016 Not Implemented May 2016 June 30, The School did
maintained by the school current account Cashier & the to pay its internet agency's current 2016 not yet close their
with LBP-La Trinidad, immediately. Sr.Bookkeeper provider first since account maintained LCC Account
Benguet Branch due to the there is no amount with the LBP as due to the need of
absence of specific alloted for the school soon the amount is a depository
internet connectivity 100% utilized account for
authority to maintain such for the CY 2016 donations and
cash account. GAA. grants being
given by LGU
and other private
individuals for
their sports and
cultural activities.

BENGUET 3. The school did not formulate We recommended that
NHS SAOR plans nor did it implement Management formulate
2015 programs and projects for plans, programs and
Senior Citizens and Persons projects to address the
with Disability contrary to the concerns of Senior Citizens
provisions of Section 35 of the and Persons with Disability,
General Provisions of the 2015 in relation to the mandated
GAA, RA 10651, thus, the functions of the agency, and
concerns of marginalized integrate the same in its
beneficiaries have not been regular activities, as
identified and addressed. required by law, to assist
these marginalized
beneficiaries.
To formulate plans, GAD Focal Point Jan. 2016 Dec. 2016 Not Implemented The School is still in To require the June 20, 2016 Not Implemented May 2016 June 30, The School have
programs and projects Person and School the process of Focal Point Person 2016 yet to formulate
for senior citizens and Principal identifying plans, to expedite the plans, projects
PWD. programs and identification of and activities for
activities for senior plans, programs senior citizens
citizens and persons and activities to and persons with
with disability. address the needs disability . The
of the senior COA Audit Team
citizens and will monitor the
persons with preparation and
disability and submission of the
furnish a copy to Annual Plan,
the COA Audit Programs and
Team. Activities for
senior citizens
and persons with
disability.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS of COA VALIDATION
Actual
Agency Action Plan Target Implementation Reason for Implementation
Date Action Date
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken Date of Status of
applicable
Follow up Implementation From To Remarks
BENGUET 4. The agency did not We recommended that Focal Point Person to GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point To require the June 20, 2016 Not Implemented May 2016 June 30, The School Focal
NHS SAOR effectively utilize its GAD Management: a) identify GAD Issues in Person and School Person is still Focal Point Person 2016 Point Person did
2015 Focal Point System (GFPS) to Effectively utilize its GAD the School and prepare Principal identifying GAD to expedite the not yet submit
ensure that the school’s 2015 Focal Point System in an annual GAD Plan issues in the School. identifcation of their Annual
annual GAD Plan and Budget identifying GAD issues in and Budget to be GAD Issues and GAD Plan. The
submitted to the prepare the GAD Audit Team to
(GPB) is prepared and the school, preparing a Division/Regional and Annual Plan and monitor
submitted on time to its GAD Plan and Budget, and Central Office. submit to the submission of the
Division/Regional Office, copy preparing the GAD DepEd DO/RO and School GAD
furnished the COA Audit Accomplishment Report CO. Plan.
Team, for review and each year that it shall
consolidation in the GPBs of submit promptly to its
the Division/Regional/Central Division/ Regional/ Central
Office nor did it submit an Office using the timetables
accomplishment report on prescribed in PCW-NEDA-
GAD, hence we were not able DBM Joint Circular (JC)
to determine if GAD issues in No. 2012-01 so that these
the school were identified and may be reviewed as to their
addressed using at least five alignment with the overall
percent of the school budget to GAD agenda of the
conform with Section 34 of the department.
General Provision of RA
10651.

b) See to it that GAD issues To require the Focal GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point To require the June 20, 2016 Not Implemented May 2016 June 30, The School Focal
are correctly identified and Point Person to Person and School Person is still Focal Point Person 2016 Point Person did
are properly addressed identify GAD Issues . Principal identifying GAD to expedite the not yet submit
using at least five percent of issues in the School. identifcation of their Annual
the school’s annual budget. GAD Issues and GAD Plan. The
prepare the GAD Audit Team will
Annual Plan and monitor the
submit to the submission of the
DepEd DO/RO and School GAD
CO. Plan.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS of COA VALIDATION
Actual
Agency Action Plan Target Implementation Reason for Implementation
Date Action Date
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken Date of Status of
applicable
Follow up Implementation From To Remarks
c) Ensure that a copy of the To furnish a copy of GAD Focal Point May 2016 Nov. 2016 Not implemented No plans and To require the June 20, 2016 Not Implemented May 2016 June 30, The School Focal
plans and accomplishment the plans and Person and School accomplishments Focal Point Person 2016 Point Person did
reports are furnished the accomplishments to Principal were prepared by the to expedite the not yet submit
COA Audit Team for COA Audit Team. Focal Point Person. identifcation of their Annual
validation and monitoring GAD Issues and GAD Plan and
prepare the GAD Accomplishment
purposes to ensure that Annual Plan and Reports . The
accomplishments are in accomplishments Audit Team will
accordance with approved to the COA Audit monitor the
plans and the interventions Team. submission of the
address a gender issue. School GAD
Plan.
 Department of Education- Division of Benguet
AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Buguias National High School
Audit Period January to December 2015

AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION

Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

BUGUIAS 1. School buildings and other We recommended that Management: The Supply School Principal Jan.2016 Jun-16 Not implemented The agency have no To require the
NHS AOM 16- school properties totaling P a)   Prepare the inventory of all Officer to and Bookkeeper funds alloted for the Supply Officer to
1-101(15) 54,370,58. were not insured with insurable physical assets according to prepare the payment of insurance submit to GSIS
the GSIS General Insurance Fund the prescribed format and submit the inventory of of school buildings Baguio Branch
contrary to Republic Act (RA) 656 same to the COA Auditor and the insurable as per the NEP/GAA the Invenotry of
physical assets of the school insurable assets
and Administrative Order (AO) No. nearest GSIS Branch not later than
of the school to and have it be
33, s. 1987 due to non-inclusion in October 31 of the ensuing year be submitted to assessed for the
the school budget of provisions for pursuant to COA Circular 92-390 and GSIS Baguio cost of insurance.
the payment of GSIS insurance the DepEd Handbook. Branch.
premiums, thus, exposing these
properties to unnecessary risk of
not being indemnified for any
damage or loss from perils such as
theft, fire, earthquake, typhoon or
flood.

b) Ensure that all its insurable To ensure that School Principal Jan.2016 Mar.2016 Not implemented The agency have no To prepare a
properties are insured with the GSIS insurable and Bookkeeper funds alloted for the letter request for
under the General Insurance Fund to properties are payment of insurance additional
guarantee that when peril strikes, such insured with of school buildings allotment for cost
as theft, earthquake, typhoon and GSIS under the as per the NEP/GAA of insurance and
General of the school. submit to the
flood, the agency will be immediately Insurance Fund. DepEd Regional
indemnified by GSIS for the value of Office.
the lost properties in order to
minimize interruption of lives and put
back normalcy at the earliest possible
time to the student’s learning
processes.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

BUGUIAS 2. The school maintains an
NHS AOM 16- unauthorized current account with
2-101(15) the Land Bank of the Philippines
(LBP) that has a balance of P
15,514.57 at yearend contrary to
Joint Circular No. 2004-01 of DBM
and DepEd and the General
Appropriations Act due to the
practice of the Division Office of
issuing funding checks to the
school for its DepEd Internet
Connectivity Project (DICP) fund
allocation, thus opening up the
funds to possible misuse or
misapplication.
We recommended that Management: The agency will The Principal and Jan.2016 Mar.2016 Fully
a) Make representations with make Bookkeeper Implemented
higher authorities of the DepED for representations
the direct release by the Central Office with higher
of the Sub-ARO for DICP to the authorities of the
DepEd for the
school to comply with Joint Circular release of Sub
2014-1 of DBM and DepEd and AROs
DepEd Order No. 113, s.2009 so that re.internet
the cash allocation corresponding to connectivity
the allotment transferred to the school
will, henceforth, be issued by the
DBM-RO directly to the school, upon
submission of requests for release of
NCAs duly supported by copies of
Sub-AROs. This will ensure that the
irregular practice of the DO of issuing
funding checks to the school will be
stopped.

b)      Require the agency Accountant To pay The Cashier & Jan.2016 Jun-16 Not Implemented To require the To revert the
and the Cashier to effect the immediately the Senior Bookkeeper Bookkeeper to close balance after
immediate remittance/reversion to the School's the LCC Account reimbursement of
National Treasury of the P15,514.57 liabilities to after reimbursing internet
that is in the current account of the internet provider some intenet expenditures
before remitting expenditures charged charged to
school with the LBP pertaining to the the balance to to the regular regular MOOE.
unutilized balance for prior years’ the National MOOE.
internet connectivity allocation whose Treasury.
terms have expired and are no longer
necessary for the attainment of the
purpose for which said funds were
established.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

c)      Close the current account To close the The Principal, Jan.2016 Jun-16 Not Implemented The agency will have To close the
maintained by the school with LBP- agency's current Cashier & the to pay its internet agency's current
La Trinidad Branch due to the account Sr.Bookkeeper provider first since account
absence of specific authority to immediately. there is no amount maintained with
maintain such cash account. alloted for the school the LBP as soon
internet connectivity the amount is
for the CY 2016 100% utilized
GAA.

BUGUIAS 3. The school did not formulate We recommended that Management To formulate GAD Focal Point Jan. 2016 Dec. 2016 Not Implemented The School is still in To require the
NHS AOM 16- plans nor did it implement formulate plans, programs and plans, programs Person and School the process of Focal Point
3-101(15) programs and projects for Senior projects to address the concerns of and projects for Principal identifying plans, Person to
Citizens and Persons with Senior Citizens and Persons with senior citizens programs and expedite the
Disability contrary to the Disability, in relation to the mandated and PWD. activities for senior identification of
citizens and persons plans, programs
provisions of Section 35 of the functions of the agency, and integrate with disability. and activities to
General Provisions of the 2015 the same in its regular activities, as address the needs
GAA, RA 10651, thus, the required by law, to assist these of the senior
concerns of marginalized marginalized beneficiaries. citizens and
beneficiaries have not been persons with
identified and addressed. disability and
furnish a copy to
the COA Audit
Team.

BUGUIAS 4. The agency did not effectively We recommended that Mangement: Focal Point GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point To require the
NHS AOM 16- utilize its GAD Focal Point System a) Effectively utilize its GAD Person to Person and School Person is still Focal Point
6-101(15) (GFPS) to ensure that the school’s Focal Point System in identifying identify GAD Principal identifying GAD Person to
2015 annual GAD Plan and Budget GAD issues in the school, preparing a Issues in the issues in the School. expedite the
(GPB) is prepared and submitted GAD Plan and Budget, and preparing School and identifcation of
prepare an GAD Issues and
on time to its Division/Regional the GAD Accomplishment Report
annual GAD prepare the GAD
Office, copy furnished the COA each year that it shall submit promptly Plan and Budget Annual Plan and
Audit Team, for review and to its Division/Regional/Central to be submitted submit to the
consolidation in the GPBs of the Office using the timetables prescribed to the DepEd DO/RO
Division/Regional/Central Office in PCW-NEDA-DBM Joint Circular Division/Region and CO.
nor did it submit an (JC) No. 2012-01 so that these may be al and Central
accomplishment report on GAD, reviewed as to their alignment with Office.
hence we were not able to the overall GAD agenda of the
determine if GAD issues in the department.
school were identified and
addressed using at least five percent
of the school budget to conform
with Section 34 of the General
Provision of RA 10651.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

b) See to it that GAD issues are To require the GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point To require the
correctly identified and are properly Focal Point Person and School Person is still Focal Point
addressed using at least five percent Person to Principal identifying GAD Person to
of the school’s annual budget. identify GAD issues in the School. expedite the
Issues . identifcation of
GAD Issues and
prepare the GAD
Annual Plan and
submit to the
DepEd DO/RO
and CO.

c) Ensure that a copy of the plans and To furnish a GAD Focal Point May 2016 Nov. 2016 Not implemented No plans and To require the
accomplishment reports are furnished copy of the Person and School accomplishments Focal Point
the COA Audit Team for validation plans and Principal were prepared by the Person to
and monitoring purposes to ensure accomplishment Focal Point Person. expedite the
that accomplishments are in s to COA Audit identifcation of
Team. GAD Issues and
accordance with approved plans and
prepare the GAD
the interventions address a gender Annual Plan and
issue. accomplishments
to the COA Audit
Team.

Submitted by:
School Principal
 Department of Education- Division of Benguet
AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Gov. Bado Dangwa Agro-Industrial School
Audit Period January to December 2015

AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION

Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

GBDAIS 1. School buildings and other school We recommended that The Supply School Principal Jan.2016 Jun-16 Not implemented The agency have no To require the
SAOR 2015 properties totaling P7,719,853.70 were Management: a) Officer to and Bookkeeper funds alloted for the Supply Officer to
not insured with the GSIS General Prepare the inventory of all prepare the payment of submit to GSIS
Insurance Fund contrary to Republic Act insurable physical assets inventory of insurance of school Baguio Branch
(RA) 656 and Administrative Order (AO) according to the prescribed insurable buildings as per the the Invenotry of
physical assets NEP/GAA of the insurable assets
No. 33, s. 1987 due to non-inclusion in format and submit the same
of the school to school and have it be
the school budget of provisions for the to the COA Auditor and the be submitted to assessed for the
payment of GSIS insurance premiums, nearest GSIS Branch not GSIS Baguio cost of insurance.
thus, exposing these properties to later than October 31 of the Branch.
unnecessary risk of not being indemnified ensuing year pursuant to
for any damage or loss from perils such COA Circular 92-390 and
as theft, fire, earthquake, typhoon or the DepEd Handbook.
flood.

b) Ensure that all its To ensure that School Principal Jan.2016 Mar.2016 Not implemented The agency have no To prepare a
insurable properties are insurable and Bookkeeper funds alloted for the letter request for
insured with the GSIS under properties are payment of additional
the General Insurance Fund insured with insurance of school allotment for cost
to guarantee that when peril GSIS under the buildings as per the of insurance and
General NEP/GAA of the submit to the
strikes, such as theft, Insurance school. DepEd Regional
earthquake, typhoon and Fund. Office.
flood, the agency will be
immediately indemnified by
GSIS for the value of the
lost properties in order to
minimize interruption of
lives and put back normalcy
at the earliest possible time
to the student’s learning
processes.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

GBDAIS 2. The school maintains an unauthorized We recommended that

SAOR 2015 current account with the Land Bank of Management: a)
the Philippines (LBP) that has a balance Make representations with
of P635,292.19 at yearend contrary to higher authorities of the
Joint Circular No. 2004-01 of DBM and DepED for the direct release
DepEd and the General Appropriations by the Central Office of the
Act due to the practice of the Division Sub-ARO for DICP to the
Office of issuing funding checks to the school to comply with Joint
school for its DepEd Internet Circular 2014-1 of DBM
Connectivity Project (DICP) fund and DepEd and DepEd
allocation, thus opening up the funds to Order No. 113, s.2009 so
possible misuse or misapplication. that the cash allocation
corresponding to the
allotment transferred to the
school will, henceforth, be
issued by the DBM-RO
b) Require
directly to thetheschool,agency
upon
Accountant
submission and the Cashier
of requests for
to effect the
release of NCAs duly immediate
remittance/
supported byreversion
copies oftoSub-the
National
AROs. This Treasury
will ensureof that
the
P192,000.00 that is in
the irregular practice of the
the
current
DO ofaccount of thefunding
issuing school
with the LBP pertaining
checks to the school will be to
the unutilized balance for
stopped.
prior years’ internet
connectivity allocation
whose terms have expired
and are no longer necessary
for the attainment of the
purpose for which said funds
were established.

GBDAIS 3. The school did not formulate plans nor We recommended that
SAOR 2015 did it implement programs and projects Management formulate
for Senior Citizens and Persons with plans, programs and projects
Disability contrary to the provisions of to address the concerns of
Section 35 of the General Provisions of Senior Citizens and Persons
the 2015 GAA, RA 10651, thus, the with Disability, in relation to
concerns of marginalized beneficiaries the mandated functions of
have not been identified and addressed. the agency, and integrate the
same in its regular activities,
as required by law, to assist
these marginalized
beneficiaries.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

GBDAIS 4.The agency did not effectively utilize We recommended that

SAOR 2015 its GAD Focal Point System (GFPS) to Management:
ensure that the school’s 2015 annual a) Effectively utilize its
GAD Plan and Budget (GPB) is prepared GAD Focal Point System in
and submitted on time to its identifying GAD issues in
Division/Regional Office, copy furnished the school, preparing a GAD
the COA Audit Team, for review and Plan and Budget, and
consolidation in the GPBs of the preparing the GAD
Division/Regional/Central Office nor did Accomplishment Report
it submit an accomplishment report on each year that it shall submit
GAD, hence we were not able to promptly to its
determine if GAD issues in the school Division/Regional/Central
were identified and addressed using at Office using the timetables
least five percent of the school budget to prescribed in PCW-NEDA-
conform with Section 34 of the General DBM Joint Circular (JC)
Provision of RA 10651. No. 2012-01 so that these
may be reviewed as to their
alignment with the overall
GAD agenda of the
department.

b) See to it that GAD issues

are correctly identified and
are properly addressed using
at least five percent of the
school’s annual budget.

c) Ensure that a copy of the

plans and accomplishment
reports are furnished the
COA Audit Team for
validation and monitoring
purposes to ensure that
accomplishments are in
accordance with approved
plans and the interventions
address a gender issue.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

b) See to it that GAD issues are To require the GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point To require the
correctly identified and are Focal Point Person and School Person is still Focal Point
properly addressed using at least Person to identify Principal identifying GAD Person to
five percent of the school’s annual GAD Issues . issues in the School. expedite the
budget. identifcation of
GAD Issues and
prepare the GAD
Annual Plan and
submit to the
DepEd DO/RO
and CO.

c) Ensure that a copy of the plans To furnish a copy GAD Focal Point May 2016 Nov. 2016 Not implemented No plans and To require the
and accomplishment reports are of the plans and Person and School accomplishments Focal Point
furnished the COA Audit Team accomplishments Principal were prepared by the Person to
for validation and monitoring to COA Audit Focal Point Person. expedite the
purposes to ensure that Team. identifcation of
GAD Issues and
accomplishments are in prepare the GAD
accordance with approved plans Annual Plan and
and the interventions address a accomplishments
gender issue. to the COA Audit
Team.
 Department of Education- Division of Benguet
AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Kibungan National High School
Audit Period January to December 2015
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for AUDITImplementation
EVALUATION
Date Status of Partial/Delay/ Non- Action Taken/Action Date
Ref Audit Observations Audit Recommendations Person/ Dept. Status of
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable Date of Implementati
Follow up on From To Remarks
Kibungan NHS School buildings and other We recommended that
SAOR 2015 school properties totaling Mangement: a) Prepare
P955,216.28 were not insured the inventory of all insurable
with the GSIS General Insurance physical assets according to the
Fund contrary to Republic Act prescribed format and submit the
(RA) 656 and Administrative same to the COA Auditor and the
Order (AO) No. 33, s. 1987 due nearest GSIS Branch not later than
to non-inclusion in the school October 31 of the ensuing year
budget of provisions for the pursuant to COA Circular 92-390
payment of GSIS insurance and the DepEd Handbook.
premiums, thus, exposing these
properties to unnecessary risk of
not being indemnified for any
damage or loss from perils such
as theft, fire, earthquake,
typhoon or flood.

b) Ensure that all its insurable

properties are insured with the
GSIS under the General Insurance
Fund to guarantee that when peril
strikes, such as theft, earthquake,
typhoon and flood, the agency will
be immediately indemnified by
GSIS for the value of the lost
properties in order to minimize
interruption of lives and put back
normalcy at the earliest possible
time to the student’s learning
processes.

Ref Audit Observations
Kibungan NHS The school maintains an
SAOR 2015 unauthorized current account
with the Land Bank of the
Philippines (LBP) that has a
balance of P 106,765.95 at
yearend contrary to Joint
Circular No. 2004-01 of DBM
and DepEd and the General
Appropriations Act due to the
practice of the Division Office of
issuing funding checks to the
school for its DepEd Internet
Connectivity Project (DICP)
fund allocation, thus opening up
the funds to possible misuse or
misapplication.
Agency Action Plan
Target Implementation Reason for AUDITImplementation
EVALUATION
Date Status of Partial/Delay/ Non- Action Taken/Action Date
Audit Recommendations Person/ Dept. Status of
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable Date of Implementati
Follow up on From To Remarks
We recommended that
Management: a) Make
representations with higher
authorities of the DepED for the
direct release by the Central Office
of the Sub-ARO for DICP to the
school to comply with Joint
Circular 2014-1 of DBM and
DepEd and DepEd Order No. 113,
s.2009 so that the cash allocation
corresponding to the allotment
transferred to the school will,
henceforth, be issued by the DBM-
RO directly to the school, upon
submission of requests for release
of NCAs duly supported by copies
of Sub-AROs. This will ensure
that the irregular practice of the
DO of issuing funding checks to
the school will be stopped.
b) Require the agency Accountant
and the Cashier to effect the
immediate remittance/reversion to
the National Treasury of the P
106,765.95, that is in the current
account of the school with the
LBP pertaining to the unutilized
balance for prior years’ internet
connectivity allocation whose
terms have expired and are no
longer necessary for the attainment
of the purpose for which said
funds were established.

Ref Audit Observations
Kibungan NHS The school did not formulate
SAOR 2015 plans nor did it implement
programs and projects for Senior
Citizens and Persons with
Disability contrary to the
provisions of Section 35 of the
General Provisions of the 2015
GAA, RA 10651, thus, the
concerns of marginalized
beneficiaries have not been
identified and addressed.
Kibungan NHS The School withheld the total
SAOR 2015 amount of PPrepresenting GSIS
Contributions and loan payments
for CY 2015 and remitted the
same to GSIS pursuant to
Republic Act (RA) 8291 and its
Implementing Rules and
egulations (IRR), thereby
ebsuring prompt collections
needed to provide social security
benefits for government
employees.
Agency Action Plan
Target Implementation Reason for AUDITImplementation
EVALUATION
Date Status of Partial/Delay/ Non- Action Taken/Action Date
Audit Recommendations Person/ Dept. Status of
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable Date of Implementati
Follow up on From To Remarks
c) Close the current account
maintained by the school with
LBP-La Trinidad Branch due to
the absence of specific authority to
maintain such cash account.
We recommended that
Management formulate plans,
programs and projects to address
the concerns of Senior Citizens
and Persons with Disability, in
relation to the mandated functions
of the agency, and integrate the
same in its regular activities, as
required by law, to assist these
marginalized beneficiaries.
We recommended that
Management continue complying
strictly with all GSIS regulations
particularly on withholding and
remittance of members'
contributions and repayments of
loans and the timely remittance
thereof to the GSIS to ensure
continued commitment of the
system in promoting the welfare of
the employees of the government
through an insurance system that
will protect its members against
adverse economic effects resulting
from death, disability and old age.
 Agency Action Plan
Target Implementation Reason for AUDITImplementation
EVALUATION
Date Status of Partial/Delay/ Non- Action Taken/Action Date
Ref Audit Observations Audit Recommendations Person/ Dept. Status of
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable Date of Implementati
Follow up on From To Remarks
Kibungan NHS The School withheld the amount We recommended that
SAOR 2015 of P361,808.47 representing all Management continue to comply
taxes due on payments to strictly with all revenue
suppliers and on employees' regulations particularly on
compensation for CY 2015 and withholding and remittance of
promptly remitted the said taxes to afford the government the
amount as required under needed funds to implement its
existing revenue regulations, programs.
thereby enssuring prompt
collection of revenues needed to
finance government operations.

Kibungan NHS We recommended that

SAOR 2015
The agency did not effectively
utilize its GAD Focal Point
System (GFPS) to ensure that the
school’s 2015 annual GAD Plan
and Budget (GPB) is prepared
and submitted on time to its
Division/Regional Office, copy
furnished the COA Audit Team,
for review and consolidation in
the GPBs of the
Division/Regional/Central Office
nor did it submit an
accomplishment report on GAD,
hence we were not able to
determine if GAD issues in the
school were identified and
addressed using at least five
percent of the school budget to
conform with Section 34 of the
General Provision of RA 10651.
Mangement:
a) Effectively utilize its GAD
Focal Point System in identifying
GAD issues in the school,
preparing a GAD Plan and Budget,
and preparing the GAD
Accomplishment Report each year
that it shall submit promptly to its
Division/Regional/Central Office
using the timetables prescribed in
PCW-NEDA-DBM Joint Circular
(JC) No. 2012-01 so that these
may be reviewed as to their
alignment with the overall GAD
agenda of the department.

b) See to it that GAD issues are

correctly identified and are
properly addressed using at least
five percent of the school’s annual
budget.

c) Ensure that a copy of the plans

and accomplishment reports are
furnished the COA Audit Team
for validation and monitoring
purposes to ensure that
accomplishments are in
accordance with approved plans
and the interventions address a
gender issue.
 Agency Action Plan
Target Implementation Reason for AUDITImplementation
EVALUATION
Date Status of Partial/Delay/ Non- Action Taken/Action Date
Ref Audit Observations Audit Recommendations Person/ Dept. Status of
Action Plan Implementation Implementation, if to be Taken
Responsible From To applicable Date of Implementati
Follow up on From To Remarks

Submitted by:
School Principal
 Department of Education- Division of Benguet
AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Lepanto National High School
Audit Period January to December 2016
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to be
Action Plan Implementation Implementation, if
Responsible From To Taken
applicable

Lepanto NHS School buildings and other school We recommended that The Supply School Principal Jan.2016 Dec. 2016 Not implemented The agency have no To require the
SAOR 2015 properties totaling P12,003,695.84 Management: a) Prepare Officer to and Bookkeeper funds alloted for the Supply Officer to
were not insured with the GSIS the inventory of all insurable prepare the payment of submit to GSIS
General Insurance Fund contrary to physical assets according to the inventory of insurance of school Baguio Branch the
Republic Act (RA) 656 and prescribed format and submit insurable buildings as per the Invenotry of
physical assets of NEP/GAA of the insurable assets and
Administrative Order (AO) No. 33, the same to the COA Auditor the school to be school have it be assessed
s. 1987 due to non-inclusion in the and the nearest GSIS Branch submitted to for the cost of
school budget of provisions for the not later than October 31 of the GSIS Baguio insurance.
payment of GSIS insurance ensuing year pursuant to COA Branch.
premiums, thus, exposing these Circular 92-390 and the DepEd
properties to unnecessary risk of not Handbook.
being indemnified for any damage
or loss from perils such as theft, fire,
earthquake, typhoon or flood.

b) Ensure that all its insurable To ensure that School Principal Jan.2016 Dec. 2016 Not implemented The agency have no To prepare a letter
properties are insured with the insurable and Bookkeeper funds alloted for the request for
GSIS under the General properties are payment of additional allotment
Insurance Fund to guarantee insured with insurance of school for cost of insurance
that when peril strikes, such as GSIS under the buildings as per the and submit to the
General NEP/GAA of the DepEd Regional
theft, earthquake, typhoon and Insurance Fund. school. Office.
flood, the agency will be
immediately indemnified by
GSIS for the value of the lost
properties in order to minimize
interruption of lives and put
back normalcy at the earliest
possible time to the student’s
learning processes.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to be
Action Plan Implementation Implementation, if
Responsible From To Taken
applicable

Lepanto NHS The school maintains an We recommended that The agency will The Principal and Jan.2016 Dec.2016 Fully
SAOR 2015 unauthorized current account with Management: a) Make make Bookkeeper Implemented
the Land Bank of the Philippines representations with higher representations
(LBP) that has a balance of authorities of the DepED for with higher
P27,171.88 at yearend contrary to the direct release by the Central authorities of the
DepEd for the
Joint Circular No. 2004-01 of DBM Office of the Sub-ARO for release of Sub
and DepEd and the General DICP to the school to comply AROs re.internet
Appropriations Act due to the with Joint Circular 2014-1 of connectivity
practice of the Division Office of DBM and DepEd and DepEd
issuing funding checks to the school Order No. 113, s.2009 so that
for its DepEd Internet Connectivity the cash allocation
Project (DICP) fund allocation, thus corresponding to the allotment
opening up the funds to possible transferred to the school will,
misuse or misapplication. henceforth, be issued by the
DBM-RO directly to the
school, upon submission of
requests for release of NCAs
duly supported by copies of
Sub-AROs. This will ensure
that the irregular practice of the
DO of issuing funding checks
to the school will be stopped.

b) Require the agency To pay The Cashier & Jan.2016 Jun-16 Not Implemented To require the To revert the
Accountant and the Cashier to immediately the Senior Bookkeeper Bookkeeper to close balance after
effect the immediate School's the LCC Account reimbursement of
remittance/reversion to the liabilities to after reimbursing internet
National Treasury of the internet provider some intenet expenditures
before remitting expenditures charged to regular
P27,171.88 that is in the current the balance to the charged to the MOOE.
account of the school with the National regular MOOE.
LBP pertaining to the unutilized Treasury.
balance for prior years’ internet
connectivity allocation whose
terms have expired and are no
longer necessary for the
attainment of the purpose for
which said funds were
established.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to be
Action Plan Implementation Implementation, if
Responsible From To Taken
applicable

c) Close the current account To close the The Principal, Jan.2016 Jun-16 Not Implemented The agency will To close the
maintained by the school with agency's current Cashier & the have to pay its agency's current
LBP-Buguias Branch due to the account Sr.Bookkeeper internet provider account maintained
absence of specific authority to immediately. first since there is no with the LBP as
maintain such cash account. amount alloted for soon the amount is
the school internet 100% utilized
connectivity for the
CY 2016 GAA.

Lepanto NHS The school did not formulate plans We recommended that To formulate GAD Focal Point Jan. 2016 Dec. 2016 Not Implemented The School is still in To require the Focal
SAOR 2015 nor did it implement programs and Management formulate plans, plans, programs Person and School the process of Point Person to
projects for Senior Citizens and programs and projects to and projects for Principal identifying plans, expedite the
Persons with Disability contrary to address the concerns of Senior senior citizens programs and identification of
the provisions of Section 35 of the Citizens and Persons with and PWD. activities for senior plans, programs and
citizens and persons activities to address
General Provisions of the 2015 Disability, in relation to the
with disability. the needs of the
GAA, RA 10651, thus, the concerns mandated functions of the senior citizens and
of marginalized beneficiaries have agency, and integrate the same persons with
not been identified and addressed. in its regular activities, as disability and
required by law, to assist these furnish a copy to the
marginalized beneficiaries. COA Audit Team.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to be
Action Plan Implementation Implementation, if
Responsible From To Taken
applicable

Lepanto NHS We recommended that Focal Point GAD Focal Point May 2016 Dec. 2016 Not implemented TheFocal Point To require the Focal
SAOR 2015 Management: a) Person to identify Person and School Person is still Point Person to
The agency did not effectively GAD Issues in Principal identifying GAD expedite the
utilize its GAD Focal Point System Effectively utilize its GAD
Focal Point System in the School and issues in the School. identifcation of
(GFPS) to ensure that the school’s prepare an annual GAD Issues and
2015 annual GAD Plan and Budget identifying GAD issues in the
GAD Plan and prepare the GAD
(GPB) is prepared and submitted on school, preparing a GAD Plan Budget to be Annual Plan and
time to its Division/Regional Office, and Budget, and preparing the submitted to the submit to the DepEd
copy furnished the COA Audit GAD Accomplishment Report Division/Regiona DO/RO and CO.
Team, for review and consolidation each year that it shall submit l and Central
in the GPBs of the promptly to its Office.
Division/Regional/Central Office Division/Regional/Central
nor did it submit an accomplishment Office using the timetables
report on GAD, hence we were not prescribed in PCW-NEDA-
able to determine if GAD issues in DBM Joint Circular (JC) No.
the school were identified and 2012-01 so that these may be
addressed using at least five percent reviewed as to their alignment
of the school budget to conform with the overall GAD agenda of
with Section 34 of the General the department.
Provision of RA 10651.

b) See to it that GAD issues are To require the GAD Focal Point May 2016 Dec.. 2016 Not implemented TheFocal Point To require the Focal
correctly identified and are Focal Point Person and School Person is still Point Person to
properly addressed using at Person to identify Principal identifying GAD expedite the
least five percent of the GAD Issues . issues in the School. identifcation of
school’s annual budget. GAD Issues and
prepare the GAD
Annual Plan and
submit to the DepEd
DO/RO and CO.

c) Ensure that a copy of the To furnish a copy GAD Focal Point May 2016 Dec.2016 Not implemented No plans and To require the Focal
plans and accomplishment of the plans and Person and School accomplishments Point Person to
reports are furnished the COA accomplishments Principal were prepared by the expedite the
Audit Team for validation and to COA Audit Focal Point Person. identifcation of
monitoring purposes to ensure Team. GAD Issues and
prepare the GAD
that accomplishments are in
Annual Plan and
accordance with approved plans accomplishments to
and the interventions address a the COA Audit
gender issue. Team.

Submitted by:
NESTOR O. DALAY-ON
School Principal II
 Department of Education- Division of Benguet
AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Mankayan National High School
Audit Period January to December 2016
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS of COA VALIDATION
Agency Action Plan
Target Implementation Reason for Implementation
Date Status of Partial/Delay/ Non- Date
Ref Audit Observations Audit Recommendations Action Taken/Action to be Taken Status of
Action Plan Person/ Dept. Implementation Implementation, if
Date of Implementati
Responsible From To applicable
Follow up on From To
Mankayan The actual traveling expenses for the year We have recommended that The Principal, The Principal, AO Jan.2016 Dec.2016 Partially Travel Expenses The Principal, AO III, Cashier & 12-Jun-16 Partially Jan. 2016 Dec.,2016
NHS ML 2013 of P270,681.50 of which over 50 percent management utilize government AO III, Cashier III, Cashier & the Implemented were made in Sr. Bookeeper will make a Implemented
were incurred solely by the Principal and resources for travel judiciously with a & Sr. Sr.Bookkeeper accordance to schedule for travels of officials
Disbursing Officer, exceeded the budget view to ensuring efficiency, economy Bookeeper will completeness of concerned
of P82,000.00 by P188,681.50 or 230.10 and effectiveness by planning, make a supporting
schedule for documents which is
percent due to the failure of the officials scheduling and coordinating official
travels of the basis for
concerned to properly plan and schedule travels and maintaining an approved officials payment.
official travels to promote efficiency, travel plan that is in accordance with concerned
economy and effectiveness pursuant to the limits of the budget provided.
Section 2 of PD 1445. Travel for the submission of reports to
the Division/Regional Office and
remittance to government agencies
should be consolidated and kept to a
bare minimum or to just one travel per
month by one personnel to avoid
disallowance in audit.

Mankayan School buildings and other school We recommended that : 1.      Prepare The Supply HOPE, Supply Jan.2016 Dec.,2016 Not implemented The agency have no To require the Supply Officer to Dec. 20, Not Jul-16 Dec.,2016
NHS SAOR properties totaling P3,395,203.88 were the inventory of all insurable physical Officer to Officer and funds alloted for the submit to GSIS Baguio Branch 2016 Implemented
2015 not insured with the GSIS General assets according to the prescribed prepare the Bookkeeper payment of the Invenotry of insurable assets
Insurance Fund contrary to Republic Act format and submit the same to the inventory of insurance of school and have it be assessed for the
(RA) 656 and Administrative Order (AO) COA Auditor and the nearest GSIS insurable buildings as per the cost of insurance.
physical assets NEP/GAA of the
No. 33, s. 1987, thus, exposing these Branch not later than October 31 of of the school to school
properties to unnecessary risk of not the ensuing year pursuant to COA be submitted to
being indemnified for any damage due to Circular 92-390 and the DepEd GSIS Baguio
any fortuitous events such as fire, Handbook. Branch.
earthquake, typhoon or flood and loss
through theft.
Audit Period January to December 2016
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS of COA VALIDATION
Agency Action Plan
Target Implementation Reason for Implementation
Date Status of Partial/Delay/ Non- Action Taken/Action to be Taken Date
Ref Audit Observations Audit Recommendations Person/ Dept. Implementation Implementation, if To prepare a letter request for
2.      Ensure that all its insurable ToAction
ensurePlan
that HOPE, Supply
Responsible Jan.2016 Dec.2016 Not implemented The agency have no
applicable
Dec. 20, Not May 2016 June 30,
properties are insured with the GSIS insurable Officer and funds alloted for the additional allotment for cost of 2016 Implemented 2016
under the General Insurance Fund to properties are Bookkeeper payment of insurance and submit to the
guarantee that when fortuitous events insured with insurance of school DepEd Regional Office.
like earthquake, fire and flood strikes GSIS under the buildings as per the
General NEP/GAA of the
or properties be lost through theft, the
Insurance school
agency will be immediately Fund.
indemnified by GSIS for the value of
the loss properties in order to
minimize interruption of lives and put
back normalcy at the earliest possible
time to the student’s learning
processes.

AOM The school maintains an unauthorized We recommended that: a)      Make The agency The Principal and Jan.2016 Dec.2016 Fully Dec. 20, Fully May 2016 June 30,
Mankayan current account with the Land Bank of representations with higher authorities will make Bookkeeper implemented 2016 Implemented 2016
NHS SAOR the Philippines (LBP) that has a balance of the DepED for the direct release by representations
2015 of P65,656.57 at yearend contrary to Joint the Central Office of the Sub-ARO for with higher
Circular No. 2004-01 of DBM and DICP to the school to comply with authorities of
the DepEd for
DepEd and the General Appropriations Joint Circular 2014-1 of DBM and the release of
Act due to the practice of the Division DepEd and DepEd Order No. 113, Sub AROs
Office of issuing funding checks to the s.2009 so that the cash allocation re.internet
school for its DepEd Internet corresponding to the allotment connectivity
Connectivity Project (DICP) fund transferred to the school will,
allocation, thus opening up the funds to henceforth, be issued by the DBM-RO
possible misuse or misapplication. directly to the school, upon
submission of requests for release of
NCAs duly supported by copies of
Sub-AROs. This will ensure that the
irregular practice of the DO of issuing
funding checks to the school will be
stopped.

To pay The Cashier & Jan.2016 Dec.,2016 Partially The agency is only To pay immediately our liabilities Dec. 20, Not May 2016 June 30,
b)    Require the agency Accountant immediately Senior Bookkeeper implemented paying to our internet providers before 2016 Implemented 2016
and the Cashier to effect the our liabilities to 1,998.00/month and remitting the balance to the
our internet cannot pay its National Treasury
immediate remittance/reversion to the providers internet provider in
National Treasury of the P65,656.57 before advance.
that is in the current account of the remitting the
school with the LBP pertaining to the balance to the
unutilized balance for prior years’ National
internet connectivity allocation whose Treasury
terms have expired and are no longer
necessary for the attainment of the
purpose for which said funds were
established.
Audit Period January to December 2016
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS of COA VALIDATION
Agency Action Plan
Target Implementation Reason for Implementation
Date Status of Partial/Delay/ Non- Date
Ref Audit Observations Audit Recommendations Person/ Dept. Action Taken/Action to be Taken
c)      Close the current account ToAction Plan The Principal,
close the Responsible Jan.2016 June,2016 Not implemented The agency will if
Implementation Implementation, To close the agency's current Dec. 20, Not May 2016 June 30,
applicable
maintained by the school with LBP- agency's Cashier & the have to pay its account maintained with the LBP 2016 Implemented 2016
Buguias Branch due to the absence of current account Sr.Bookkeeper internet provider as soon the amount is 100%
specific authority to maintain such immediately. first since there is utilized
cash account. no amount alloted
for the school
internet connectivity
for the CY 2016
GAA.
f COA VALIDATION

Remarks
The School was able
to prepare a
schedule for travels,
however the
concerned officials
did not follow their
schedule for the
whole period of
2016.

The School was able

to prepare their List
of Insurable Assets
but did not submit
to the GSIS Baguio
Branch due lack of
funds for the cost of
insurance. The
Audit Team will
continue to monitor
the implementation
of the audit
recommendation.
f COA VALIDATION

The School was able

to prepare their List
of Insurable Assets
but did not submit
to the GSIS Baguio
Branch due lack of
funds for the cost of
insurance. The
Audit Team will
continue to monitor
the implementation
of the audit
recommendation.

Internet
Connectivity
allocation is already
incorporated in the
School's MOOE.

The School
Bookkeeper and
Disbursing Officer
did not yet remit the
balance of the
LCCAccount to the
BTr due to the need
to reimburse the
expenses incurred
for internet
expenses previously
charged to their
MOOE.
f COA VALIDATION

The School did not

yet close their LCC
Account due to the
need of a depository
account for
donations and grants
being given by LGU
and other private
individuals for their
sports and cultural
activities.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

Tuba NHS The school did not formulate plans nor We recommended that To formulate GAD Focal Point Jan. 2016 Dec. 2016 Not Implemented The School is still in To require the
AOM 16-4- did it implement programs and projects Management formulate plans, plans, Person and School the process of Focal Point Person
101(15) for Senior Citizens and Persons with programs and projects to programs and Principal identifying plans, to expedite the
Disability contrary to the provisions of address the concerns of Senior projects for programs and identification of
Section 35 of the General Provisions of Citizens and Persons with senior citizens activities for senior plans, programs
and PWD. citizens and persons and activities to
the 2015 GAA, RA 10651, thus, the Disability, in relation to the with disability. address the needs
concerns of marginalized beneficiaries mandated functions of the of the senior
have not been identified and addressed. agency, and integrate the same citizens and
in its regular activities, as persons with
required by law, to assist these disability and
marginalized beneficiaries. furnish a copy to
the COA Audit
Team.
 Department of Education- Division of Benguet
AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION
Sector NGS- 5A Department of Education
Team Team 13 - Dep Ed Division of Benguet
Agency Audited Tuba National High School
Audit Period January to December 2015
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

TSHI SAOR School buildings and other school We recommended that The Supply School Principal Jan.2016 Jun-16 Not implemented The agency have no To require the
2015 properties totaling P13,909,783.75 were not Management: a)  Officer to and Bookkeeper funds alloted for the Supply Officer to
insured with the GSIS General Insurance Prepare the inventory of all prepare the payment of insurance submit to GSIS
Fund contrary to Republic Act (RA) 656 insurable physical assets inventory of of school buildings as Baguio Branch the
and Administrative Order (AO) No. 33, s. according to the prescribed insurable per the NEP/GAA of Invenotry of
physical assets the school insurable assets
1987 due to non-inclusion in the school format and submit the same to of the school to and have it be
budget of provisions for the payment of the COA Auditor and the be submitted to assessed for the
GSIS insurance premiums, thus, exposing nearest GSIS Branch not later GSIS Baguio cost of insurance.
these properties to unnecessary risk of not than October 31 of the ensuing Branch.
being indemnified for any damage or loss year pursuant to COA Circular
from perils such as theft, fire, earthquake, 92-390 and the DepEd
typhoon or flood. Handbook.

b) Ensure that all its insurable To ensure that School Principal Jan.2016 Mar.2016 Not implemented The agency have no To prepare a letter
properties are insured with the insurable and Bookkeeper funds alloted for the request for
GSIS under the General properties are payment of insurance additional
Insurance Fund to guarantee insured with of school buildings as allotment for cost
that when peril strikes, such as GSIS under the per the NEP/GAA of of insurance and
General the school submit to the
theft, earthquake, typhoon and Insurance DepEd Regional
flood, the agency will be Fund. Office.
immediately indemnified by
GSIS for the value of the lost
properties in order to minimize
interruption of lives and put
back normalcy at the earliest
possible time to the student’s
learning processes.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

TSHI SAOR The school maintains an unauthorized We recommended that The School The Principal and Jan.2016 Mar.2016 Not Implemented Some expenditures for The Bookkeeper
2015 current account with the Land Bank of the Management: a) Make will Bookkeeper internet connectivity will identify the
Philippines (LBP) that has a balance of P representations with higher remit/reverse to for 2015 were charged expenses for DCIP
336,832.72 at yearend contrary to Joint authorities of the DepED for the the National to the regular MOOE before closing the
Circular No. 2004-01 of DBM and DepEd direct release by the Central Treasury the while waiting for the LCCA Account.
amount of release of the DICP
and the General Appropriations Act due to Office of the Sub-ARO for P48,832.72 that Fund from Dep Ed
the practice of the Division Office of DICP to the school to comply is in the Central Office.
issuing funding checks to the school for its with Joint Circular 2014-1 of Current
DepEd Internet Connectivity Project DBM and DepEd and DepEd Account
(DICP) fund allocation, thus opening up the Order No. 113, s.2009 so that pertaining to
funds to possible misuse or misapplication. the cash allocation the expired
corresponding to the allotment balances for
transferred to the school will, prior years'
henceforth, be issued by the internet
DBM-RO directly to the school, connectivity
upon submission of requests for after
reimbursing the
release of NCAs duly supported
expenditures
by copies of Sub-AROs. This charged to the
will ensure that the irregular regular MOOE
practice of the DO of issuing for the year
funding checks to the school 2015.
will be stopped.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

b)      Require the agency To pay The Cashier & Jan.2016 June,2016 Fully The amount of The Bookkeeper
Accountant and the Cashier to immediately Senior Bookkeeper Implemented P48,832.72 for will remit the
effect the immediate our liabilities to internet connectivity balance of the
remittance/reversion to the our internet has still to be spent for DICP after
National Treasury of the P provider before the internet reimbursement of
remitting the connectivity for the expenses for
48,832.72 that is in the current balance to the school and its annexes internet
account of the school with the National since the regular connectivity from
LBP pertaining to the unutilized Treasury. MOOE was used the regular
balance for prior years’ internet before the allotment MOOE.
connectivity allocation whose for DICP was released
terms have expired and are no by the DepEd CO.
longer necessary for the
attainment of the purpose for
which said funds were
established.

c)      Close the current account To close the The Principal, Jan.2016 Jun-16 Not Implemented The agency will have To close the
maintained by the school with agency's Cashier & the to pay its internet agency's current
DBP - Baguio Branch due to the current account Sr.Bookkeeper provider first since account
absence of specific authority to immediately. there is no amount maintained with
maintain such cash account. alloted for the school the LBP as soon
internet connectivity the amount is
for the CY 2016 GAA. 100% utilized
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

TSHI SAOR Reports of Checks Issued and its We recommended that To comply Bookkeeper and Jan. 2016 Dec. 2016 Fully
2015 disbursement vouchers and supporting Management: a) Comply with the Disbursing Officer Implemented
documents were not submitted on time with the fundamental principles fundamental
contrary to the provisions of Section 33, governing financial transactions principles
Vol. I of the Manual on the New as provided in Section 4 of PD governing
financial
Gocernment Accounting System (NGAS) 1445 by ensuring that transaction as
dur to non-compliance with the disbursement transactions are provided in
fundamental principles governing financial supported with complete Section4 of PD
trasactions as [provided in Section 4 of PD documentation and bears the 1445 by
1445, thus, delaying the determination of approval of the pertinent school ensuring that
the propriety, validity and corrections of officials so as not to delay the disbursement
the agency's transactions and the correction submission of the Reports of transactions are
of deficiencies, if any. Checks Issued and its properly
supporting disbursement supported with
vouchers. pertinent
supporting
documents.

b) Require the Disbursing To require the Disbursing Officer Jan. 2016 Dec. 2016 Fully
Officer to prepare the Reports DO to prepare Implemented
of Checks Issued daily and RCI daily.
submit these promptly to the
Accounting Unit for recording
of the transactions in the books
of accounts.

TSHI SAOR The school did not formulate plans nor did We recommended that To formulate GAD Focal Point Jan. 2016 Dec. 2016 Not Implemented The School is still in To require the
2015 it implement programs and projects for Management formulate plans, plans, Person and School the process of Focal Point Person
Senior Citizens and Persons with Disability programs and projects to programs and Principal identifying plans, to expedite the
contrary to the provisions of Section 35 of address the concerns of Senior projects for programs and identification of
the General Provisions of the 2015 GAA, Citizens and Persons with senior citizens activities for senior plans, programs
and PWD. citizens and persons and activities to
RA 10651, thus, the concerns of Disability, in relation to the
with disability. address the needs
marginalized beneficiaries have not been mandated functions of the of the senior
identified and addressed. agency, and integrate the same citizens and
in its regular activities, as persons with
required by law, to assist these disability and
marginalized beneficiaries. furnish a copy to
the COA Audit
Team.
 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION
Agency Action Plan
Target Implementation Reason for
Date Action
Status of Partial/Delay/ Non-
Ref Audit Observations Audit Recommendations Person/ Dept. Taken/Action to
Action Plan Implementation Implementation, if
Responsible From To be Taken
applicable

TSHI SAOR The agency did not effectively utilize its We recommended that Focal Point GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point Person To require the
2015 GAD Focal Point System (GFPS) to ensure Management: Person to Person and School is still identifying Focal Point Person
that the school’s 2015 annual GAD Plan a) Effectively utilize its GAD identify GAD Principal GAD issues in the to expedite the
and Budget (GPB) is prepared and Focal Point System in Issues in the School. identifcation of
submitted on time to its Division/Regional identifying GAD issues in the School and GAD Issues and
prepare an prepare the GAD
Office, copy furnished the COA Audit school, preparing a GAD Plan annual GAD Annual Plan and
Team, for review and consolidation in the and Budget, and preparing the Plan and submit to the
GPBs of the Division/Regional/Central GAD Accomplishment Report Budget to be DepEd DO/RO
Office nor did it submit an accomplishment each year that it shall submit submitted to and CO.
report on GAD, hence we were not able to promptly to its the
determine if GAD issues in the school were Division/Regional/Central Division/Regio
identified and addressed using at least five Office using the timetables nal and Central
percent of the school budget to conform prescribed in PCW-NEDA- Office.
with Section 34 of the General Provision of DBM Joint Circular (JC) No.
RA 10651. 2012-01 so that these may be
reviewed
b) See to itasthat
to GAD
their alignment
issues are To require the GAD Focal Point May 2016 Nov. 2016 Not implemented TheFocal Point Person To require the
with the overall
correctly GAD agenda of
identified and are Focal Point Person and School is still identifying Focal Point Person
the department.
properly addressed using at Person to Principal GAD issues in the to expedite the
least five percent of the school’s identify GAD School. identifcation of
annual budget. Issues . GAD Issues and
prepare the GAD
Annual Plan and
submit to the
DepEd DO/RO
and CO.

c) Ensure that a copy of the To furnish a GAD Focal Point May 2016 Nov. 2016 Not implemented No plans and To require the
plans and accomplishment copy of the Person and School accomplishments were Focal Point Person
reports are furnished the COA plans and Principal prepared by the Focal to expedite the
Audit Team for validation and accomplishmen Point Person. identifcation of
monitoring purposes to ensure ts to COA GAD Issues and
Audit Team. prepare the GAD
that accomplishments are in
Annual Plan and
accordance with approved plans accomplishments
and the interventions address a to the COA Audit
gender issue. Team.

Submitted by: GEORGINA A. DUCAYSO

School Principal