Securities and Exchange Commission

Bacolod City Extension Office

Bacolod City, Negros Occidental

AGENCY ACTION PLAN and

STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For the Calendar Year 2019
As of February 11, 2020

Agency Action Plan Status of Reason for

Implement Partial/Delay/
Audit Audit Target ation Non- Action Taken/Action to
Ref. Observations Recommendations Action Person/Dept. Implementation Implementation, be Taken
Responsible Date if applicable
Plans
From To
AOM Disburseme We recommended
2020-01 nts paid for that Management
(2019) telephone expenses (a) comply with
totaling ₱20,901.23 the requirements
for the period April set forth under
to December 2019 Section 4 of P.D.
are not supported 1445 and Section
with certification 6.2 of COA
from the agency Circular No. 2012-
head or his duly 001 to ascertain
authorized that all expenses
representatives that paid for telephone
such calls are bills are accurate
official calls, and valid; and (b)
contrary to Section require the Acting
4(6) of Presidential Accounting Officer
Decree 1445 (P.D. to review the
1445) and Section completeness of
6.2 of COA Circular supporting
No. 2012-001 dated documents of
June 14, 2012, disbursement
thereby the validity vouchers prior to

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 and correctness of the approval of
disbursements could claims.
not be ascertained

Purchase of We recommend-
AOM supplies, materials ded that Manage-
2020-02 and equipment ment :
(2019) totaling (a) comply with
P320,501.00 for the requirements
the calendar year set forth under
2019 are not Section 4 of P.D.
supported with 1445 and Section
complete 9.1.3.1 of COA
documentation, Circular No.
contrary to 2012-001 to
Section 4 (6) of ascertain that
Presidential disbursements on
Decree No. 1445 purchases of
and Section supplies,
9.1.3.1 of COA materials and
Circular No. equipment are
2012-001 dated valid; and
June 14, 2012, (b) require the
thereby the Alternate
validity and Disbursing
completeness of Officer to review
the disbursements the completeness
could not be of supporting
ascertained. documents of
disbursement
vouchers prior to
the approval of
claims.

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AOM Liquidations of cash We recommend
2020-03 advances for that Management
(2019) travelling expenses (a) submit the
totaling lacking documents
₱402,202.27 were to avoid
not supported with suspension of the
complete particular
documentation, disbursements;
contrary to Section (b) comply with
4(6) of Presidential the requirements
Decree 1445 (P.D. set forth under
1445) and Section Section 4 of P.D.
1.2.4.1 of COA 1445 and Section
Circular No. 2012- 1.2.4.1 of COA
001 dated June 14, Circular No. 2012-
2012, thereby 001 to ascertain
proper utilization of that the
funds could not be disbursements are
ascertained. accurate and valid;
and (c) require the
Alternate
Disbursing Officer
to review the
completeness of
supporting
documents of
disbursement
vouchers prior to
the approval of
claims.
AOM Traveling expenses We recommended
2020-04 claimed for various that (a) the
(2019) local travels concerned officials
exceeded the or employees
allowable amount, refund the excess
totaling ₱2,450.00, amount of travel
contrary to the expenses claimed
pertinent provisions for their respective

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 set in Executive travels; and (b)
Order (E.O.) No. 77 Management
dated March 15, strictly avoid
2019 to grant fair granting traveling
and equitable travel allowances more
allowances to than what is
government allowed under
employees. Section 5 of E.O.
No. 77.
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Agency sign-off:

______________________________ ______________
Name and Position of Agency Officer Date

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

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