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5th Floor Executive Building, 365 Senator Gil Puyat Avenue, Makati City
b. Person in-
charge to
transfer/relo-
cate the tools
Agency Action Plan Results of COA Validation
Target Actual
Implementa Status of Reason for Action Implemen-
Audit Person/ tion Date Implementa Partial/Delay Taken/ Date of Status of tation Date
Refe- Audit Observation
Recommendation Action Plan Divisio tion /Non- Action to be Follow Implemen-
rence
n Implemen- taken Up tation Remarks
Respon From To tation, if From To
that can still -sible applicable
be used for the
trainings to be
conducted in
CMDF
Training
Center in
Dasmariñas,
Cavite.
We further recom-
mended that
Management cause
the refund of the
PBB granted to its
officials and
employees for CY
2015 without
waiting for the
Notice of
Disallowance (ND)
to be issued.
Agency Action Plan Results of COA Validation
Target Actual
Implementa Status of Reason for Action Implemen-
Audit Person/ tion Date Implementa Partial/Delay Taken/ Date of Status of tation Date
Refe- Audit Observation
Recommendation Action Plan Divisio tion /Non- Action to be Follow Implemen-
rence
n Implemen- taken Up tation Remarks
Respon From To tation, if From To
-sible applicable
CIAP Bank account We recommended 1) To deposit the AFMD- Sept. On-going Reconciliation 1) To open a Not yet Sept.
ML balance, represent- and Management receipts from rentals CIAP 2017 of receipts for CIAP bank implemented 2017
2016 ting collections of agreed to instruct of office space and The CIAP the use of buil- account for
dings and fees
p. 9- rentals from office the Accountant to fees from lodging has receipts for
imposed for
10 space and equip- remit immediately with an authorized requested to board and
the use of
ment, amounting to to the BTr the government DBM the lodging. buildings and
P20.788 million collections of rental depository bank assignment fees imposed
were not remitted income de-posited under the Revolving of a new Coordination for board and
to the Bureau of in the CMDF Trust Fund account. funding with DBM and lodging with
Treasury (BTr), account amounting source code BTr on the an authorized
contrary to Section to P20,788,564.22. 2) To reconcile under the rules and government
5, General Provi- collections of rentals UACS for procedure of depository
receipts and
sions of the from office and receipts bank under
disbursements
General Appro- equipment up to the derived from under the the guidelines
priations Act period May 31, rentals for Revolving issued under
(GAA) for CY 2014 and deposit to the use of Fund. Bureau of
2016. the Bureau of buildings & Treasury
Treasury fees Circular No.
imposed for 02-2014 dtd.
board and June 16,
lodging. 2014.
b. stop the
practice of
transferring
cash advances
from one
accountable
officer to
another, in
compliance
with the
provisions
under COA
Circular No.
97-002 dated
February 10,
1997.
Agency Action Plan Results of COA Validation
Target Actual
Implementa Status of Reason for Action Implemen-
Audit Person/ tion Date Implementa Partial/Delay Taken/ Date of Status of tation Date
Refe- Audit Observation
Recommendation Action Plan Divisio tion /Non- Action to be Follow Implemen-
rence
n Implemen- taken Up tation Remarks
Respon From To tation, if From To
-sible applicable
CIAP Various PPE with a We recommended
ML total cost of P21.656 and Management
2016 million located at the agreed to instruct
p. 12- CMDF Training the Disposal
13 Center – Cavite and Committee to:
Cebu City were
found to be a. appraise the
unserviceable and unserviceable
were not disposed of, property using
thereby, exposing the the COA
said property to Manual on
further deterioration, Disposal;
diminishment in
values and possible b. prepare an
loss. updated IIRUP
as basis for
disposal; and
c. immediately
dispose the
same by lot or
the same cate-
gory/description
either by sale,
donation,
condemnation/
destruction,
transfer or
barter, as the
case may be,
pursuant to
Section 79 of
Agency Action Plan Results of COA Validation
Target Actual
Implementa Status of Reason for Action Implemen-
Audit Person/ tion Date Implementa Partial/Delay Taken/ Date of Status of tation Date
Refe- Audit Observation
Recommendation Action Plan Divisio tion /Non- Action to be Follow Implemen-
rence
n Implemen- taken Up tation Remarks
Respon From To tation, if From To
PD 1445. -sible applicable
b. the Cashier to
dutifully remit
the daily DST
collections in
compliance with
Section 200 of
the National
Internal Revenue
Agency Action Plan Results of COA Validation
Target Actual
Implementa Status of Reason for Action Implemen-
Audit Person/ tion Date Implementa Partial/Delay Taken/ Date of Status of tation Date
Refe- Audit Observation
Recommendation Action Plan Divisio tion /Non- Action to be Follow Implemen-
rence
n Implemen- taken Up tation Remarks
Respon From To tation, if From To
Code (NIRC) of -sible applicable
1997, as
amended.