AGENCY ACTION PLAN and

STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For the Calendar Year 2020
As of OCTOBER 14,2022

Agency Action Plan

Person/ Target Implementation Reason for Partial/Delay/
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Dept. From To Non-Implementation, if
Action Plan Responsibl
Implementation
applicable to be Taken
e
Part II The existence , We reiterated our
AAR CY completeness and recommendation that the:
2020, GSO and Inventory process is still
accuracy of Property, A. Inventory Committee (i)
Observati Inventory on-going.
on No. 5 Plant and Equipment Immediately complete the Committee
page 75 (PPE) accounts with report on the Physical
carrying amount of Count on the Local Road
P352,325,202.75 Network System
excluding Land And (RPCLRNS) and reconcile
Construction in these reports with the
Progress (CIP) Property Cards, PPE
accounts amounting Ledger Cards, Road
to P85,148, 816.27 as Network Ledger Cards and
of December 31,2020 other accounting records;
could not be and (ii) submit a copy
ascertained due to thereof to the Audit Team;
(a) absence of and
physical inventory b. Municipal Engineer (i) The Municipal Municipal October November The Municipal Engineer
reports duly submit a complete report Engineer will Engineer 17,2022 17,2022 will prepare road
reconciled with the on the costs, description assign staff to inventory for all access
property cards, and specifications and prepare data road that are needed and
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
property ledger cards cost segregation of the needed by the Responsibl definitely will assess
and Road Network road components to the Municipal each road regularly for
Accountant as repair and maintenance.
Ledger Cards Municipal Accountant as
bases for
contrary to sections bases for disclosures in disclosures in
114 and 124 of the the NTFS; and (ii) regularly NTFS.
MNGAS contrary to assess each road
Sections 114 and 124 component for
of the MNGAS for impairment.
LGUs Volume 1, and MPDC, with the assistance
COA Circular No. of the GFPS, establish a
2015-008: and (b) complete and updated
unidentified PPE GAD database, and
totaling conduct gender issues and
P7,725,120.91. concerns in GAD planning
and budgeting for the
ensuing years.
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
Part II of 1. Review of the Due Responsibl
AAR CY to NGAs and We recommended that the
2020, utilization of Trust LCE:
Observati Funds disclosed the
on No. 9, following: a. thru the Municipal The Municipal The Municipal Engineer
page 96 Engineer and the Engineer will will ensure that the
A. Delayed Municipal Planning and assign staff/ project funded by NGAs
implementation of Development Engineer only will be implemented
the Ground Water Coordinator (MPDC), for all NGAs according to prescribed
Expansion of ensure that future funded projects MPDC and Oct. Nov.17,202 Not Delayed implementation was MOA.
Poblacion Water projects funded by the to strictly MEO 17,2022 2 Implemented caused due to the termination
System-Phase III in NGAs are implemented monitor and of the 1st awarded contractor
Bgy. Villa Libertad within the agreed project implement however considering that no
(Local Government schedule and strictly programs payment was released this
Support Fund– comply with the guidelines office recommended for
Assistance to stipulations on the MOA prescribed. republication for bidding .
Disadvantaged and the prescribed The MPDC This project has been
Municipalities (CY procedures and guaranteed that implemented and
2017 DILG LGSF- guidelines related to future projects inaugurated.
ADM), implementation of the funded by NGAs There are still programs and
Construction of projects; and are implemented projects terminated by the
Corong-corong within the agreed source agencies due to non-
Fish Port (BFAR) b. secure copies of MOA project schedule compliance of the LGU in
and Material entered into and signed and strictly the agreed schedule of
Recovery Facility in behalf of the LGU and comply with the implementation.
for 2013 (DENR) all its annexes and prescribed
totaling supporting documents procedures and
₱12,172,000.00 and furnish the guidelines ??? ??? Partially
resulted in the department heads or related to Implemented
termination of the officials in-charge implementation
said programs and implementing the of the projects . The Municipal Accountant
refund of the funds projects and the was not immediately Copies of MOA
received by the Municipal Accountant provided with MOA and pertaining to fund
LGU El Nido, copies of such other supporting documents transfers from NGAs
thereby defeating documents prior to before the fund was utilized. were already provided by
the purposes for implementation to ensure the concerned
which these funds that the trust funds are departments to the
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
were established utilized efficiently in Responsibl Municipal Accountant.
and depriving the accordance with the trust
intended agreements.
beneficiaries of the
immediate benefits We recommended that the
that could have LCE, i) thru the Municipal
been derived Accountant, review the MOA
therefrom had the pertaining to the aforesaid
projects been unutilized balances of
promptly completed projects/programs
implemented. and communicate with the ???
source agencies for the
B. Unused balances immediate return of such Municipal
totaling balances; and ii) direct the Mayor, ??? ???
₱2,906,536.33 were MPDC, Municipal Engineer Accountant
not returned to the and other implementing , MPDC
source agencies offices or focal person and MEO There are still unused
after completion of assigned to the balances which were not yet The LGU has returned
the project/program aforementioned on-going and Partially returned to the source remaining balances of
contrary to the unimplemented projects and Implemented agencies or Bureau of several fund transfers,
provisions of programs to act with dispatch Treasury after completion of including those
Section 4.9 of COA on their immediate the project/program. terminated
Circular No. 94- implementation to avoid programs/projects.
013 dated cancellation and possible
December 13, refund of the funds received
1994. Moreover, by the Municipality.
fund transfers from
national
government
agencies totaling
₱14,692,398.89
remained
unutilized.
???
Part II of MPDC
AAR CY The MPDO
2020, We recommend that the: strived to The MPDC submitted
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
Observati MPDC with the assistance expedite a Responsibl their written explanation
on No. 1 of the GFPS, establish a complete and on the noted observation.
page 184 complete and updated GAD updated sex
database, and conduct disaggregated
gender analysis to serve as data or GAD
basis for addressing gender database through
issues and concerns in GAD Community-
planning and budgeting for Based
the ensuing years. Monitoring
System (CBMS)
While the
establishment of
a comprehensive
and efficient
GAD database in
order to conduct
gender analysis
is developing .

Part II of
AAR CY
2019, MPDC explained
Observati We recommend that the: that consultancy
on No. 15, MPDC evaluate the necessity service was only The MPDC cited the
page111 of hiring consulting services endorsed to the reason on the noted
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
to avoid incurrence of MPDO after Responsibl observation.
unnecessary expenditures. signing of the
contract
agreement dated
August 1,2018.

Part II of
AAR CY The MPDC
2020 ,Obs We recommend that the guaranteed that The MPDC submitted a
ervation LCE , ME and MPDC strictly they shall letter of explanation.
No. 17, comply with the guidelines of conform with
page 168. COA Circular No. 2013-004 COA Circular
regarding information and No.2013-004 or
publicity of PPAs. information and
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
publicity on Responsibl
programs
/projects/Activiti
es of
Government
Agencies for a
long structured
list of priority
PPA covering
the 5
development
sectors such as
physical (or
environmental),
institutional,
economic, social
and
infrastructure.

Part II of
AAR CY Deficiencies were noted We recommend that the
2020, In the procurement of
Observati infrastructure projects A. Municipal The Municipal The Municipal Engineer
on No.16, such as (a.) giving Accountant: Engineer will discourage to prepare By
page 159 advance payments after prepare POWs Administration POWs if
the targeted project iii. require inventory for by the said office has no
completion date; (b) custodian slip for the hand Administration available PPEs and Hand
awarding contract to tools issued to MEO not to include tools to be used for the
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
contractor with negative personnel before certifying anymore tools Responsibl projects.
NFCC, and (c) the completeness of and PPEs needed
procurement and supporting documents for the by the projects
inclusion of hand tools procurement of tools and commencing in
in the POW for projects equipment. the year 2021
implemented by and onward.
administration. c. Municipal Engineer
Moreover, advance exclude the hand
payment voucher tools in the
amounting to computation of
P2,937,880.65 were not project cost estimate
submitted for audit in the POW and
including those instead prepare
documents required for separate purchase
audit including those request for the tools
documents required for and equipment
the technical evaluation needed in the
and inspection of implementation of
infrastructure projects projects by
while project costs were administration . The
incorrectly/incompletel procurement of tools
y posted in subsidiary should be based on
ledgers. the current available
tools at the
Municipal
Engineering Office.

Part II of
AAR CY The implementation
2018, of infrastructure We recommend that the: The Municipal
Observati Engineer
projects funded by
on No.17. a. LCE ,through the
Page 168 the 20% Municipal Engineer .
Development Fund , i) issue termination of
Local Government contract to erring contractors
Support Fund proper who, after contract time has
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
and Special expired, have negative Responsibl
Education Fund was slippage of 10% or more in
the completion of the work
marred by (a) non-
pursuant to Section III -A(2)
submission of list of of the guidelines on
all completed and Termination of Contracts,
on-going government ii)cause the forfeiture of
projects and those their performance security
that are to be pursuant to Section
8.%.Annex E of the Revised
implemented during
IRR of RA No.9184 : and
the year as required iii) provide a copy of the
under COA Circular notice of termination and
No.2013-004 dated forfeiture of performance
January 30,2013; (b) security to the Audit Team.
unimplemented 62
projects costs b. Municipal Engineer:
i) submit the status report of
totaling all infrastructure projects of
P57,112,914.56 the municipality supported
while 43 projects with SWA to facilitate
with different verification of the reported
program of works projects accomplishments;
implemented and fast track the
implementation of the
separately. infrastructure projects and
make sure that all projects are
strictly monitored and
implemented in accordance
with plans and schedules: and
iii) render explanation on the
different POWs with same
projects but with separate
implementation and
c. LCE, ME and MPDC
strictly comply with the
guidelines of COA circular
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
No. 2013-004 regarding Responsibl
information and publicity of
PPAs.
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
Responsibl
 Agency Action Plan Reason for Partial/Delay/
Person/ Target Implementation
Status of Action Taken/ Action
Ref Audit Observations Audit Recommendations Non-Implementation, if
Action Plan Dept.
Implementation to be Taken
From To applicable
Responsibl