DEPARTMENT OF AGRARIAN REFORM
Provincial Office, Davao City
Ref. ML Year Audit Observation
(a) (b) (c)
ML 2021 The reliability, completeness,
accuracy, valuation and
existence of the reported
Office Supplies Inventory
amounting to
P1,041,859.61could not be
ascertained due to various
deficiencies such as non-
updating of stock card and
non-preparation of RSMI,
non-maintaining of supply
ledger cards, and non-
conduct of physical count.
ML 2021 Report of Physical Count for
PPE (RPCPPE) does not
reconcile with the amount of
Plant Property and
Equipment (PPE) reported in
the financial statements of
the agency as well as the
attached Schedule nor was
itreconciled with the PPE
Ledger Cards and Property
Cards as required under
Section 42, Chapter 10,
Volume I, Government
Accounting Manual (GAM),
RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023
No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(d = e + f + g + h) (e) (f) (g) (h) (i)
1 Instruct the Supply Officer to update the Stock Cards Lack of manpower and movement of
and reconcile on a regular basis with the Supplies personnel
Ledger Cards being maintained by the Accounting as
required in Section 17, Chapter 8, Volume I, GAM
2 Direct the Supply Officer to prepare the Report of ü
Supplies and Materials Issued and regularly submit to
the Accounting Unitas required in Section 17, Chapter
8, Volume I, GAM
3 Direct the Accountant to maintain and regularly update Lack of manpower and movement of
the Supplies Ledger Card as required in Sections 17, personnel
Chapter 8, Volume I, GAM
4 Create an Inventory Committee to conduct semi- ü
annually physical count of Inventory and submit within
the prescribed period the RPCI to the Office of the
Auditor as required under Sections 13 and 17, Chapter
8, Volume I, GAM
5 Ensure that all procedures and guidelines pertaining to Lack of manpower and movement of
the accountability of inventories are faithfully adhered personnel
to.
6 Instruct the Accountant to maintain PPE Ledger Cards ü
to support the PPE recorded in the books of accounts
and serve as counterpart-record of the Property Cards
of the Property/Supply Officer
7 Comply with the requirements of Section 42, Chapter ü
10, Volume I, Government Accounting Manual (GAM)
as to the reconciliation of the PPE Ledger Card with the
RPCPPE, and the control accounts
Page 1 of 34

Report of Physical Count for
PPE (RPCPPE) does not
reconcile with the amount of
Ref. ML Year PlantAudit Property
Observation and
Equipment (PPE) reported in
the financial statements of
(a) (b) the agency (c) as well as the
attached Schedule nor was
itreconciled with the PPE
Ledger Cards and Property
Cards as required under
Section 42, Chapter 10,
Volume I, Government
Accounting Manual (GAM),
resulting to a net discrepancy
of P3 Million
ML 2021 No subsidiary ledgers were
maintained for the Due to
NGA accounts resulting to a
total reported balance of
P16,090.00 that remained
unremitted
ML 2021 Various Financial and other
required reports and records
were not submitted within the
prescribed period in violation
of the Government
Accounting Manual (GAM)
and COA-DBM Joint Circular
Letter No. 2014-1 thus
RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023
No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(d = e + f + g + h) (e) (f) (g) (h) (i)
8 Make an official communication to DAR CO to formally ü
follow up and request the necessary supporting
documents for the recording of the ICT Equipment
received worthP1,397,468.80 which is already being
utilized by the agency to update the books of accounts
and to properly recognize the corresponding
Depreciation Expense
9 Make the necessary adjusting entry to correct the ü
erroneous recognition of Depreciation Expense and the
corresponding Accumulated Depreciation Account in
the amount of P5,036.82 pertaining to ICT Equipment
transferred to DAR RO XI and the corresponding asset
account already dropped from the books and removed
from the Lapsing Schedule the corresponding cost of
the asset in the amount of P26,509.60
10 Instruct the Accountant to maintain the General Ledger ü
and Subsidiary Ledger as required under Section12,
Chapter I, Volume I, GAM for proper accounting of
recorded transactions as well as early detection of any
inaccuracies/ discrepancies, if there is any, and to
ensure reconciliation of Subsidiary Ledger balances
with the corresponding GL controlling account
11 Adhere strictly to the standard of timeliness in the ü
submission of financial and other required reports and
records so as not to preclude the Auditor from
performing timely review and recommending corrective
measures if there are defects and/or deficiencies found
in audit as well as to achieve its maximum usefulness
to other end-user
Page 2 of 34
 RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023

No. of Audit Recommendation

Implemented Not Implemented Management’s Action/ Reason for
Ref. ML Year Audit Observation Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(a) (b) (c) (d = e + f + g + h) (e) (f) (g) (h) (i)
Letter No. 2014-1 thus
affecting the timely 12 Require the Accounting, Budget, and Planning Units to ü
verification and strictly observe the timely submission of the different
communication of audit BFARs.
ML 2021 Funds transferred by DAR 13 Exert utmost efforts to monitor the implementation of ü The beneficiaries are given until June 30,
Provincial Office-Davao City the projects and assist the beneficiaries in the 2023 to fully settle their accounts,
to NGOs/POs amounting to preparation and consolidation of their otherwise, legal action will be instituted
P122,000 remain terminal/liquidation reports to ensure correctness of against them.
unliquidated due to liquidation reports and immediate/prompt submission
inadequate monitoring of thereof
project implementation and
laxity in the enforcement of 14 Strictly enforce the immediate submission of ü The beneficiaries are given until June 30,
the provisions of COA utilization/liquidation reports for funds granted to 2023 to fully settle their accounts,
Circular No. 2007-001 dated NGOs/POs and/or the repayment of the same pursuant otherwise, legal action will be instituted
October 25, 2007 to COA Circular No. 2007-001 against them.
15 Institute legal action against the defaulting NGOs/POs ü The beneficiaries are given until June 30,
for failure to liquidate the funds granted which can be 2023 to fully settle their accounts,
considered a material violation of the provisions of the otherwise, legal action will be instituted
MOA, or of COA Circular No. 2007-001, and in any against them.
cases, its subsequent disqualification from applying for
another project in any other GO

ML 2021 Unserviceable property with
a gross value of P724,583.58
remained not disposed of as
of December 31, 2021,
contrary to Section 79 of the
Presidential Decree (PD) No.
1445, thus exposing them to
further deterioration and
decreasing their realizable
value
16 Instruct the Property Officer to formally transmit to the ü Lack of manpower and movement of
Committee responsible in the Disposal, Inspection, and personnel
Appraisal of Unserviceable Propertiesthe latest and
updated IIRUP in proper form and substance in order to
facilitate the compliance of requirements necessary for
the disposal as provided under COA Circular No. 89-
296 dated January 27, 1989, and to keep tract of the
progress of the submitted report

Page 3 of 34
 RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023

Unserviceable property with

a gross value of P724,583.58 No. of Audit Recommendation
remained not disposed of as
Implemented Not Implemented Management’s Action/ Reason for
Ref. ML Year of December 31, 2021,
Audit Observation Audit Recommendation
contrary to Section 79 of the Fully Restated/ Non-Implementation
Presidential Decree (PD) No.
Closed Reiterated
Implemented Revised
(a) (b) 1445, thus exposing
(c) them to (d = e + f + g + h) (e) (f) (g) (h) (i)
further deterioration and
decreasing their realizable
value 17 Instruct the Property Officer and the Committee ü Lack of manpower and movement of
responsible in the Disposal, Inspection, and Appraisal personnel
of Unserviceable Properties to ensure that
unserviceable properties are disposed on a yearly basis
in compliance toSection 79 of the Presidential Decree
(PD) No. 1445, and in order to avoid their further
deterioration and generate greater benefits in terms of
higher appraisal value for the property, lesser storage
cost and better management of limited storeroom
space

18 Instruct the Committee responsible in the Disposal, ü Lack of manpower and movement of
Inspection, and Appraisal of Unserviceable Propertiesto personnel
cause the inspection and appraisal of unserviceable
properties listed in the IIRUP that was submitted on
February 10, 2022 and to prepare the related Appraisal
Report for submission to the Auditor, for proper
disposition

19 Instruct the Accountant to show in the disclosures for ü Lack of manpower and movement of
Property, Plant and Equipment the items currently personnel
reported in the IIRUP with their corresponding valuation

ML 2021 Propriety of the payment for 20 Refrain from undertaking repairs on a project basis out ü
the repairs of facilities of cash advance
amounting to P47,000 21 Observe procurement process provided in RA 9184 for ü
cannot be ascertained due to repairs and maintenance of facilities
deficiencies in the 22 Instruct the Accountant to thoroughly review ü
documentation and non-
completeness of supporting documents before
compliance with provisions of certifying on the voucher
COA Circular No. 2012-001

Page 4 of 34

Ref. ML Year Audit Observation
(a) (b) (c)
ML 2021 The GSIS personal share
and loan payments of the
employees has prior years
balance of P2,035.50 that
remains unremitted as at
December 31, 2021, contrary
to Section 6 of R.A. 8291
ML 2021 The PAG-IBIG personal
share and loan repayments
of employees at the
beginning of Calendar Year
2021 amounting to P100.00
and P2,542.79, respectively,
remained unremitted as at
December 31, 2021in
violation of Item 4, Section E
of HDMF Circular No. 275 or
the Implementing Guidelines
on Employer Registration,
Contribution, and Remittance
under RA 9679
RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023
No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(d = e + f + g + h) (e) (f) (g) (h) (i)
23 Instruct the Accountant to complete their reconciliation Still in the process of determining the
on the discrepancy in compliance to Section 6 of R.A. complete details of the account
8291, and in order to determine the appropriate action
to be done.
24 Instruct the Accountant to maintain the General Ledger Still in the process of determining the
and Subsidiary Ledger as required under Section12, complete details of the account
Chapter I, Volume I, GAM for proper accounting of
recorded transactions as well as early detection of any
inaccuracies/ discrepancies, if there is any, and to
ensure reconciliation of Subsidiary Ledger balances
with the corresponding GL controlling account
25 Instruct the Accountant to facilitate the completion of Still in the process of determining the
reconciling the reported ending balance as of complete details of the account
December 31, 2020 which remained unadjusted as of
December 31, 2021 in compliance toItem 4, Section E
of HDMF Circular No. 275 or the Implementing
Guidelines on Employer Registration, Contribution, and
Remittance under RA 9679, and in order to determine
the appropriate action to be done.
Page 5 of 34

Ref. ML Year Audit Observation
(a) (b) (c)
ML 2021 The balance of Philhealth
personal share of employees
at the beginning of the year
amounting to P3,150.71
remained unremitted as at
December 31, 2021in
violation of Section 18(b) of
the IRR of the National
Health Insurance Act of 2013
(RA No. 7875 as amended
by RA Nos. 9241 and 10606
ML 2021 Taxes withheld pertaining to
prior periods amounting to
P8,261.00 remain unremitted
as at December 31, 2021, in
violation of Section 5(A),
Revenue Regulation No. 10-
2008 dated July 8, 2008 and
Paragraph 3 of Section 5 of
Revenue Regulations No.
11-2018
RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023
No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(d = e + f + g + h) (e) (f) (g) (h) (i)
26 Instruct the Accountant to maintain the Subsidiary ü
Ledger and update posting of transactions including
that pertaining to General Ledger as required under
Section12, Chapter I, Volume I, GAM for proper
accounting of recorded transactions as well as early
detection of any inaccuracies/ discrepancies, if there is
any, and to ensure reconciliation of Subsidiary Ledger
balances with the corresponding GL controlling account
27 Instruct the Accountant to complete the reconciliation of ü
the unremitted balance in CY 2020 in compliance
toSection 18(b) of the IRR of the National Health
Insurance Act of 2013 (RA No. 7875 as amended by
RA Nos. 9241 and 10606, and in order to determine its
composition and propriety as well as to determine the
appropriate action to be done
28 Instruct the Accountant to complete her reconciliation of ü
the reported remaining balance of prior years’ account
in the amount of P8,261.00 in order to determine the
appropriate action to be done and avoid incurrence of
penalties
Page 6 of 34

Ref. ML Year Audit Observation
(a) (b) (c)
ML 2021 Management failed to
formulate plans, programs
and projects nor allocate
funds for the Senior Citizen
and Persons with Disability
(SCPD) contrary to Section
33 of the General Provisions
of the R.A. No. 11518 or the
General Appropriations Act
(GAA) for FY 2021
ML 2021 Only P900,958.64 was
reported as settlement by
DAR PO Davao City in CY
2021 for audit disallowances
that are final and executory
as a result of decisions
denying/dismissing their
appeal, and the
corresponding Notice of
Finality of Decision and COA
Order of Execution already
issued and received by the
Agency Head, Accountant,
and Persons named Liable in
the related Notices of
Disallowance
RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023
No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(d = e + f + g + h) (e) (f) (g) (h) (i)
29 Create a committee to formulate the plan and budget ü
for programs and projects intended for the benefit of
senior citizens and persons with disability, and to
integrate the same with the regular programs and
projects of the Agency.
30 Submit explanation/justification on the failure to
implement the COA Order of Execution which
instructed the withholding of payment of salaries or any
amount due to the persons named liable in the related
Notice of Disallowance
31 Strictly implement the duly received COA Order of
Execution in order to avoid the penalty/sanction as
provided in the Order and in Section 23.4 of COA
Circular No. 2009-006 dated September 15, 2009
otherwise known as the 2009 Rules and Regulations on
the Settlement of Accounts, for violations thereof
32 Instruct the Accountant to submit Report of Settlements ü
of Disallowances made during the Calendar Year 2021
and cause its regular submission on a monthly basis in
order to update the Receivable – Disallowance account
and report the correct balance at any given period
Page 7 of 34
 Only P900,958.64 was
reported as settlement by
DAR PO Davao City in CY
2021 for audit disallowances
that are final and executory
as a result of decisions
denying/dismissing their
appeal, and the
corresponding Notice of
Finality of Decision and COA
Order of Execution already
issued and received by the
Agency Head, Accountant,
Ref. ML Year and Persons
Audit Observation
named Liable in
the related Notices of
Disallowance
(a) (b) (c)
ML 2021 Of the fund attribution for
2021 of P3,703,000.00
sourced from its GAA for the
implementation of NTF-
ELCAC
programs/projects/activities
(PPA), none or zero was
utilized/obligated as
December 31, 2021. In
addition, no Work and
Financial Plan was prepared
RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023
No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(d = e + f + g + h) (e) (f) (g) (h) (i)
33 Facilitate the immediate compliance on the deficiencies ü
noted in the submitted Request for Installment Payment
of Disallowances in order that it can be completely and
properly verified and evaluated by our office and
eventually be indorsed to the COA Central Office for
proper disposition
34 Ensure compliance with government laws, rules and ü
regulations to avoid audit suspensions and
disallowances
35 Properly coordinate with the DAR Central Office with ü
respect to the target which should be based on PAP of
the agency in order that proper attribution can be done
36 Prepare the Work and Financial Plan to serve as the ü
basis for the release of funds for the implementation of
the program that would set the agency’s performance
of commitments as well as the basis in determining
whether the targeted physical accomplishments were
achieved
Page 8 of 34

Ref. ML Year Audit Observation
(a) (b) (c)
ML 2020 Copy of government
contracts, purchase orders
and their supporting
documents totaling P7.209M
were not submitted within the
prescribed period, while
those submitted totaling
P1.461 million incurred
delays ranging from 19 to
245 days as of year-end,
inconsistent with Items 3.1.1
and 3.2.1 of COA Circular
No. 2009-001 dated
February 12, 2009
ML 2020 Submitted Purchase Orders
(POs) were not completely
and properly accomplished
according to the instructions
of Appendix 61 of GAM
Volume II.
Prepared by:
ESPERIDIONA V. PEÑAS
State Auditor III
Audit Team Leader
Date: March 2, 2022
RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023
No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Audit Recommendation
Fully Restated/ Non-Implementation
Closed Reiterated
Implemented Revised
(d = e + f + g + h) (e) (f) (g) (h) (i)
37 Comply with the requirements of COA Circular No. The Property Officer made a commitment
2009-001 for the submission of perfected contracts and to correct the practice in 2023
issued purchase order and their supporting documents
within the prescribed period to facilitate the timely
review and evaluation process more particularly on the
technical aspect, and in order to avoid audit suspension
in audit of the related transactions and the enforcement
of the penalty provided under Section 4.1 of the same
circular.
38 Ensure that complete information are indicated in the The Property Officer made a commitment
PO for its maximum usefulness to correct the practice in 2023
39 Property and Supply Office should maintain a complete ü
copy on file of all approved and issued Purchase
Orders for reference and monitoring
Reviewed by: Approved by:
FLOREEN MARIE O. VERDAD ATTY. EMILIO A. ASI, JR.
State Auditor V Director IV
Regional Supervising Auditor Regional Director
Date: March 3, 2022 Date: ________________
Page 9 of 34
 RECOMMENDATIONS TRACKING SHEET
As of March 2, 2023

Prepared by: Reviewed by: Approved by:

No. of Audit Recommendation
Implemented Not Implemented Management’s Action/ Reason for
Ref. ML Year Audit Observation Audit Recommendation
ESPERIDIONA V. PEÑAS FLOREEN MARIE O.FullyVERDAD Restated/ Non-Implementation
ATTY. EMILIO A. ASI, JR.
State Auditor III State Auditor V Closed Reiterated Director IV
Implemented Revised
(a) Audit Team
(b) Leader (c) (d = e + f + g + h) Regional Supervising(e)Auditor (f) (g) (h) Regional
(i) Director
Date: March 2, 2022 Date: March 3, 2022 Date: ________________

Page 10 of 34
MENT OF AGRARIAN REFORM
ovincial Office, Davao City

ENDATIONS TRACKING SHEET

As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

To be looked into in CY 2023

audit

To be looked into in CY 2023

audit

To be looked into in CY 2023

audit

Page 11 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

Adjusted through JEV No. J-22-

10-070 dated October 31, 2022

Page 12 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

Reiterated per AOM 23-005

Reiterated per AOM 23-005

Reiterated per AOM 23-005

Reiterated per AOM 23-009

Page 13 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

Reiterated per AOM 23-009

Reiterated per AOM 23-009

Reiterated per AOM 23-009

Page 14 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

To be looked into in CY 2023

audit

To be looked into in CY 2023

audit

To be looked into in CY 2023

audit

Page 15 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

Page 16 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

To be looked into in CY 2023

audit

To be looked into in CY 2023

audit

Page 17 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

Page 18 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Auditor’s results of
validation/Further Action

(j)

To be looked into in CY 2023

audit

To be looked into in CY 2023

audit

Approved by:

ATTY. EMILIO A. ASI, JR.

Director IV
Regional Director
Date: ________________

Page 19 of 34
ENDATIONS TRACKING SHEET
As of March 2, 2023

Approved by:

Auditor’s results of
ATTY. EMILIO A. ASI, JR. validation/Further Action
Director IV
Regional Director (j)
Date: ________________

Page 20 of 34
paste SIPYAR Table in B4

Ref Ref Audit Observations Audit Recommendations

ML 2021 The reliability, completeness, accuracy, Instruct the Supply Officer to update the
valuation and existence of the reported Stock Cards and reconcile on a regular basis
Office Supplies Inventory amounting to with the Supplies Ledger Cards being
P1,041,859.61could not be ascertained maintained by the Accounting as required in
due to various deficiencies such as non- Section 17, Chapter 8, Volume I, GAM
updating of stock card and non-
preparation of RSMI, non-maintaining of
supply ledger cards, and non-conduct of
physical count.

ML 2021 Direct the Accountant to maintain and

regularly update the Supplies Ledger Card as
required in Sections 17, Chapter 8, Volume I,
GAM
ML 2021 Create an Inventory Committee to conduct
semi-annually physical count of Inventory
and submit within the prescribed period the
RPCI to the Office of the Auditor as required
under Sections 13 and 17, Chapter 8, Volume
I, GAM

ML 2021 Ensure that all procedures and guidelines

pertaining to the accountability of inventories
are faithfully adhered to.
ML 2021 Report of Physical Count for PPE Instruct the Accountant to maintain PPE
(RPCPPE) does not reconcile with the Ledger Cards to support the PPE recorded in
amount of Plant Property and Equipment the books of accounts and serve as
(PPE) reported in the financial statements counterpart-record of the Property Cards of
of the agency as well as the attaching the Property/Supply Officer
Schedule nor was itreconciled with the
PPE Ledger Cards and Property Cards as
required under Section 42, Chapter 10,
Volume I, Government Accounting
Manual (GAM), resulting to a net
discrepancy of P3 Million

ML 2021 Comply with the requirements of Section 42,

Chapter 10, Volume I, Government
Accounting Manual (GAM) as to the
reconciliation of the PPE Ledger Card with
the RPCPPE, and the control accounts
ML 2021 Make an official communication to DAR CO
to formally follow up and request the
necessary supporting documents for the
recording of the ICT Equipment received
worthP1,397,468.80 which is already being
utilized by the agency to update the books of
accounts and to properly recognize the
corresponding Depreciation Expense

ML 2021 Make the necessary adjusting entry to correct

the erroneous recognition of Depreciation
Expense and the corresponding Accumulated
Depreciation Account in the amount of
P5,036.82 pertaining to ICT Equipment
transferred to DAR RO XI and the
corresponding asset account already dropped
from the books and removed from the
Lapsing Schedule the corresponding cost of
the asset in the amount of P26,509.60

ML 2021 No subsidiary ledgers were maintained Instruct the Accountant to maintain the
for the Due to NGA accounts resulting to General Ledger and Subsidiary Ledger as
a total reported balance of P16,090.00 required under Section12, Chapter I, Volume
that remained unremitted I, GAM for proper accounting of recorded
transactions as well as early detection of any
inaccuracies/ discrepancies, if there is any,
ML 2021 Various Financial and other required Adhere
and to strictly
ensure toreconciliation
the standard of
oftimeliness
Subsidiary
reports and records were not submitted in the submission of financial and other GL
Ledger balances with the corresponding
within the prescribed period in violation required reports
controlling and records so as not to
account
of the Government Accounting Manual preclude the Auditor from performing timely
(GAM) and COA-DBM Joint Circular review and recommending corrective
Letter No. 2014-1 thus affecting the measures if there are defects and/or
timely verification and communication of deficiencies found in audit as well as to
audit results to Management, which achieve its maximum usefulness to other
could have served as an aid in end-user
management decisions and inputs in
enhancing financial accountability.

ML 2021 Require the Accounting, Budget, and

Planning Units to strictly observe the timely
submission of the different BFARs.
ML 2021 Funds transferred by DAR Provincial Exert utmost efforts to monitor the
Office-Davao City to NGOs/POs implementation of the projects and assist the
amounting to P122,000 remain beneficiaries in the preparation and
unliquidated due to inadequate consolidation of their terminal/liquidation
monitoring of project implementation reports to ensure correctness of liquidation
and laxity in the enforcement of the reports and immediate/prompt submission
provisions of COA Circular No. 2007- thereof
001 dated October 25, 2007

ML 2021 Strictly enforce the immediate submission of

utilization/liquidation reports for funds
granted to NGOs/POs and/or the repayment
of the same pursuant to COA Circular No.
2007-001
ML 2021 Institute legal action against the defaulting
NGOs/POs for failure to liquidate the funds
granted which can be considered a material
violation of the provisions of the MOA, or of
COA Circular No. 2007-001, and in any
cases, its subsequent disqualification from
applying for another project in any other GO

ML 2021 Unserviceable property with a gross Instruct the Property Officer to formally
value of P724,583.58 remained not transmit to the Committee responsible in the
disposed of as of December 31, 2021, Disposal, Inspection, and Appraisal of
contrary to Section 79 of the Presidential Unserviceable Propertiesthe latest and
Decree (PD) No. 1445, thus exposing updated IIRUP in proper form and substance
them to further deterioration and in order to facilitate the compliance of
decreasing their realizable value requirements necessary for the disposal as
provided under COA Circular No. 89-296
dated January 27, 1989, and to keep tract of
ML 2021 the progress
Instruct theof the submitted
Property report and the
Officer
Committee responsible in the Disposal,
Inspection, and Appraisal of Unserviceable
Properties to ensure that unserviceable
properties are disposed on a yearly basis in
compliance toSection 79 of the Presidential
Decree (PD) No. 1445, and in order to avoid
their further deterioration and generate
greater benefits in terms of higher appraisal
ML 2021 value for the
Instruct the property,
Committee lesser storage cost
responsible in and
the
better management of limited
Disposal, Inspection, and Appraisal of storeroom
space
Unserviceable Propertiesto cause the
inspection and appraisal of unserviceable
properties listed in the IIRUP that was
submitted on February 10, 2022 and to
prepare the related Appraisal Report for
submission to the Auditor, for proper
disposition
ML 2021 Instruct the Accountant to show in the
disclosures for Property, Plant and
Equipment the items currently reported in the
IIRUP with their corresponding valuation

ML 2021 Propriety of the payment for the repairs Refrain from undertaking repairs on a
of facilities amounting to P47,000 cannot project basis out of cash advance
be ascertained due to deficiencies in the
documentation and non-compliance with
provisions of COA Circular No. 2012-
001 dated June 14, 2012 and with the
Government Procurement Reform Act
law

ML 2021 Observe procurement process provided in

RA 9184 for repairs and maintenance of
facilities
ML 2021 Instruct the Accountant to thoroughly review
completeness of supporting documents
before certifying on the voucher
ML 2021 The GSIS personal share and loan Instruct the Accountant to complete their
payments of the employees has prior reconciliation on the discrepancy in
years balance of P2,035.50 that remains compliance to Section 6 of R.A. 8291, and in
unremitted as at December 31, 2021, order to determine the appropriate action to
contrary to Section 6 of R.A. 8291 be done.

ML 2021 The PAG-IBIG personal share and loan Instruct the Accountant to maintain the
repayments of employees at the General Ledger and Subsidiary Ledger as
beginning of Calendar Year 2021 required under Section12, Chapter I, Volume
amounting to P100.00 and P2,542.79, I, GAM for proper accounting of recorded
respectively, remained unremitted as at transactions as well as early detection of any
December 31, 2021in violation of Item inaccuracies/ discrepancies, if there is any,
4, Section E of HDMF Circular No. 275 and to ensure reconciliation of Subsidiary
or the Implementing Guidelines on Ledger balances with the corresponding GL
Employer Registration, Contribution, and controlling account
Remittance under RA 9679

ML 2021 Instruct the Accountant to facilitate the

completion of reconciling the reported
ending balance as of December 31, 2020
which remained unadjusted as of December
31, 2021 in compliance toItem 4, Section E
of HDMF Circular No. 275 or the
Implementing Guidelines on Employer
Registration, Contribution, and Remittance
under RA 9679, and in order to determine the
appropriate action to be done.

ML 2021 The balance of Philhealth personal share Instruct the Accountant to maintain the
of employees at the beginning of the year Subsidiary Ledger and update posting of
amounting to P3,150.71 remained transactions including that pertaining to
unremitted as at December 31, 2021in General Ledger as required under Section12,
violation of Section 18(b) of the IRR of Chapter I, Volume I, GAM for proper
the National Health Insurance Act of accounting of recorded transactions as well
2013 (RA No. 7875 as amended by RA as early detection of any inaccuracies/
Nos. 9241 and 10606 discrepancies, if there is any, and to ensure
reconciliation of Subsidiary Ledger balances
with the corresponding GL controlling
ML 2021 account
Instruct the Accountant to complete the
reconciliation of the unremitted balance in
CY 2020 in compliance toSection 18(b) of
the IRR of the National Health Insurance Act
of 2013 (RA No. 7875 as amended by RA
Nos. 9241 and 10606, and in order to
determine its composition and propriety as
well as to determine the appropriate action to
be done
ML 2021 Taxes withheld pertaining to prior Instruct the Accountant to complete her
periods amounting to P8,261.00 remain reconciliation of the reported remaining
unremitted as at December 31, 2021, in balance of prior years’ account in the amount
violation of Section 5(A), Revenue of P8,261.00 in order to determine the
Regulation No. 10-2008 dated July 8, appropriate action to be done and avoid
2008 and Paragraph 3 of Section 5 of incurrence of penalties
Revenue Regulations No. 11-2018

ML 2021 Management failed to formulate plans, Create a committee to formulate the plan and
programs and projects nor allocate funds budget for programs and projects intended
for the Senior Citizen and Persons with for the benefit of senior citizens and persons
Disability (SCPD) contrary to Section 33 with disability, and to integrate the same with
of the General Provisions of the R.A. No. the regular programs and projects of the
11518 or the General Appropriations Act Agency.
(GAA) for FY 2021

ML 2021 Only P900,958.64 was reported as Submit explanation/justification on the

settlement by DAR PO Davao City in failure to implement the COA Order of
CY 2021 for audit disallowances that are Execution which instructed the withholding
final and executory as a result of of payment of salaries or any amount due to
decisions denying/dismissing their the persons named liable in the related Notice
appeal, and the corresponding Notice of of Disallowance
Finality of Decision and COA Order of
Execution already issued and received by
the Agency Head, Accountant, and
Persons named Liable in the related
Notices of Disallowance

ML 2021 Strictly implement the duly received COA

Order of Execution in order to avoid the
penalty/sanction as provided in the Order and
in Section 23.4 of COA Circular No. 2009-
006 dated September 15, 2009 otherwise
known as the 2009 Rules and Regulations on
the Settlement of Accounts, for violations
thereof

ML 2021 Instruct the Accountant to submit Report of

Settlements of Disallowances made during
the Calendar Year 2021 and cause its regular
submission on a monthly basis in order to
update the Receivable – Disallowance
account and report the correct balance at any
given period

ML 2021 Facilitate the immediate compliance on the

deficiencies noted in the submitted Request
for Installment Payment of Disallowances in
order that it can be completely and properly
verified and evaluated by our office and
eventually be indorsed to the COA Central
Office for proper disposition
 ML 2021 Ensure compliance with government laws,
rules and regulations to avoid audit
suspensions and disallowances
ML 2021 Of the fund attribution for 2021 of Properly coordinate with the DAR Central
P3,703,000.00 sourced from its GAA for Office with respect to the target which should
the implementation of NTF-ELCAC be based on PAP of the agency in order that
programs/projects/activities (PPA), none proper attribution can be done
or zero was utilized/obligated as of
December 31, 2021. In addition, no
Work and Financial Plan was prepared
by the agency in relation to the
implementation of this program

ML 2021 Prepare the Work and Financial Plan to serve

as the basis for the release of funds for the
implementation of the program that would
set the agency’s performance commitments
as well as the basis in determining whether
the targeted physical accomplishments were
achieved

ML 2020 Copy of government contracts, purchase Comply with the requirements of COA
orders and their supporting documents Circular No. 2009-001 for the submission of
totaling P7.209M were not submitted perfected contracts and issued purchase order
within the prescribed period, while those and their supporting documents within the
submitted totaling P1.461 million prescribed period to facilitate the timely
incurred delays ranging from 19 to 245 review and evaluation process more
days as of year-end, inconsistent with particularly on the technical aspect, and in
Items 3.1.1 and 3.2.1 of COA Circular order to avoid audit suspension in audit of
No. 2009-001 dated February 12, 2009 the related transactions and the enforcement
of the penalty provided under Section 4.1 of
the same circular.
ML 2020 Submitted Purchase Orders (POs) were Ensure that complete information are
not completely and properly indicated in the PO for its maximum
accomplished according to the usefulness
instructions of Appendix 61 of GAM
Volume II.
ML 2020 Property and Supply Office should maintain
a complete copy on file of all approved and
issued Purchase Orders for reference and
monitoring
. . . . .
 Status of Reason for Partial/ Delay/ Non- Auditor’s Rejoinder
Implementation Implementaion
Not Implemented Lack of manpower and movement of There were stock cards that were not 1 0
personnel updated.

Not Implemented Lack of manpower and movement of There were supplies ledger cards that 1 0
personnel were not updated.

Fully 1 0
Implemented

Not Implemented 1 0

Fully 1 0
Implemented

Fully 1 0
Implemented
Fully 1 0
Implemented

Fully 1 0
Implemented

Fully 1 0
Implemented

Fully 1 0
Implemented

Fully 1 0
Implemented

Not Implemented The beneficiaries are given until June Reiterated per AOM 23-005 1 0
30, 2023 to fully settle their accounts,
otherwise, legal action will be instituted
against them.

Not Implemented The beneficiaries are given until June Reiterated per AOM 23-005 1 0
30, 2023 to fully settle their accounts,
otherwise, legal action will be instituted
against them.
Not Implemented The beneficiaries are given until June Reiterated per AOM 23-005 1 0
30, 2023 to fully settle their accounts,
otherwise, legal action will be instituted
against them.

Not Implemented Lack of manpower and movement of Reiterated per AOM 23-009 1 0
personnel

Not Implemented Lack of manpower and movement of Reiterated per AOM 23-009 1 0
personnel

Not Implemented Lack of manpower and movement of Reiterated per AOM 23-009 1 0
personnel

Not Implemented Lack of manpower and movement of Reiterated per AOM 23-009 1 0
personnel

Fully 1 0
Implemented

Fully 1 0
Implemented

Fully 1 0
Implemented
Not Implemented Still in the process of determining the Adjusted without supporting 1 0
complete details of the account documents

Not Implemented Still in the process of determining the Adjusted without supporting 1 0
complete details of the account documents

Not Implemented Still in the process of determining the Adjusted without supporting 1 0
complete details of the account documents

Fully 1 0
Implemented

Fully 1 0
Implemented
Fully 1 0
Implemented

Fully 1 0
Implemented

Not Implemented 1 0

Not Implemented 1 0

Fully 1 0
Implemented

Fully 1 0
Implemented
Fully 1 0
Implemented

Fully 1 0
Implemented

Fully No funds were received, thus no Work 1 0

Implemented and Financial Plan prepared

Not Implemented The Property Officer made a 1 0

commitment to correct the practice in
2023

Not Implemented The Property Officer made a 1 0

commitment to correct the practice in
2023

Fully 1 0
Implemented

. . . . 0
.
.