Scribd Logo
Upload

Welcome to Scribd!

  • AAPSI As of Sept 30, 2023

    Uploaded by

    Ronald Pre
    13 views9 pages

    Original Title

    AAPSI as of Sept 30, 2023

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    13 views9 pages

    AAPSI As of Sept 30, 2023

    Uploaded by

    Ronald Pre

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 9
    AGENCY ACTION PLAN AND STATUS IMPLEMENTATION (AAPSI) for Calendar Year 2022 [RECEIVED | NATIONAL MUSEUM OF THE PHILIPPINES PADRE BURGOS DRIVE, ERMITA, MANILA, [AGENCY ACTION PLAN and STATUS of IMPLEMENTATION Annex med ror thelr aor 202 wlan ]aa, ie otsotembe 302003 MUSEUM TERT RETR JAUDITOR'S OFFIEE Taree “Ageney Adtion Plan, Reason for ] mo Tat wr part Oey) et. | Audit Observations ‘Audit Recommendations recomme | pesonptan | Peron/ Dept. | Implementation | Stsotimele: | “Non imp. ‘Action Taken/ Acton tobe Taken -ndations? Respon-sible Date ee ‘mentation, vem fo ing Ta | Te fanca emns aoc | ottre natal Museum | We recmmended andthe 0 veel The F50 sendy ated the reared ane thes wth 20 ‘Par - | of the Philippines {NMP} | Management agreed to direct the 2023002999. No need to recognize the other deposits for electricity. 114 | were misstated in the | Accounting Section to record the installation because these were already consummated. ree | haces ments the bolo sewean snout of | eer the ene fund prope 235 present he ound inlet Tour of unceces | prt ot exon, eer ad epee tremet ofan ux yerend tat edtes tom te imertonal be eae Acuming Stands (SAS) ut inmateal to fect the fa peuetaton of Anca satemert 3 Decerber 3,2 a 2022 | Deficiencies were noted | 1. We recommended and the ‘To coordinate w/ GASDSMS for the prompt and timely submission of para | stecingte case | Managemen aed te eau fsojeasoss Implemented porcnied stn tots 2.25 | the 4 Assets account with ‘the SMS to immediately submit to. ftoul bane ot | the Aceubng Seon te fast64e829257 sh | peinet content or the tea) reporing | purcated ‘sme tat tom Girone of 5760.36 | Dow eStrreangpurones in te tamer of Ove | 2. We econmended andthe from” NGA accunt |" Minagevent aed ext et Another ound of demand eters wee ret th response persons Seen DBieSeod | Mont ueaehcy Sek feeordng sth tqlaton Pron oso Soman were hed nubs "a)| — pertnert docu to tently the, he On nd the Map uence" ot ert] Sretanmcoufacat ofthe SUbsdary deer (3) | tact "desced a Sor Demand ter responses roth eb iy and PH wer submited cco” bance “ot | Recta male prope? thine 50 for rope doumertaton od pes prinssasioas ied | soksent te. scone “fer tecncliao’sand | wove damn bares of Page ofS NATIONAL MUSEUM OF THE PHILIPPINES PADRE BURGOS DRIVE, ERMITA, MANILA Annex The Recehabies and Inventories accounts ia the amounts of Peorne27 and 1,359,781. respectively contrary to Section 6., Chapter 19 of the GAM for NGAS, Volume | E We recommended and the Management agreed to require ‘the Chef Accountant to: a resubmit the request for authority to witeoff the ormant receivables accounts uly supported with documents required under (COR Girular No, 2016-005 dated December 3, 2016; b. send demand ltrs to former NMP oficers/employees with futstanding receivable balances at their last known addresses; prone the reconelation of, the unaccounted dormant balances of Inventory account per records of the Financial Services DWvslon _(FSD)of 1,359,78142 wth the records of the SMS as required under (COA ireular No. 97-001 and effect necessary adustment/, it warranted, to arrive atthe ‘correct count balances; and 4. provide an allowance for Impairment on the noted dormant balances to ensure thatthe account le falrly presented in the firancial ‘The Financial Services Division through is Accounting Section shall review avaiable documents and resubmit the same upon completion of ‘requled documents under cited Cul. ‘The Cerifctions that there was no record found as to Mr. Hermida Duma and Me. Ronaldo Zamora was submited to COA on May 10, 2023. Hence, we were not able to send any demand letters to the aforementioned. ‘On the otherhand, a demand letter was sent to Ms, Renee Guevarraon ‘9 May 2023 in regard to her oustanding balance due tothe National ‘Museum. Copy theret was duly received by COA on May 30,2023 [A coordination meeting with the General Administrative Services DOision through its Supply Management Section iinitally set for June 2023. Should the Accountant IV poston be filed within the fist ‘semester of the current calendar year, a defrite timeline wil be set to address this observation 202 par 3- 324 Non-compliance withthe relevant provisions ofthe Revised IRR of Republic ‘Act No, S184 , "COA Circular No, 2012-001 ‘and other issuances on ‘government procurement such a: (a) Inconsistencies among the Approved Budget for the Contract (ABO), [Annual Procurement lan We recommended and the ‘Management agreedto require the BAC te: see toi thatthe amounts inthe ‘ABC and APP are at all times consistent with the: ‘Appropriations; 50 Implemented lel Implemented cy Implemented ac Implemented APP vs Appropriations ‘Theinconsistencies noted onthe amounts inthe APP vs Appropristons was due to the diect cost forthe implementation of GAD activity ‘number 21 of PCW Endorsed GAD Plan and Budget 2022 of MIP. Copy ofthe same is submitted as Annex ABC vs APP Pagezof NATIONAL MUSEUM OF THE PHILIPPINES PADRE BURGOS DRIVE, ERMITA, MANILA Annex TAPP) and appropriation, {6) deays inthe conduct of procurement activities, and (€) filet bifontract, ocuments, affected the efficiency of the agency's procurement process for services ‘and frastructure totaling 137,758,92.03 for CY 201902022. make sure thatthe extension of contract for secu services have been entered prior to the expiration ofthe original contrat; comply with the requirements of, RA No, 9184 and Revised IRR on ‘the prescribed period of action on procurement activites; ‘ensure compliance onthe submission of CSHP for every onstruction project and submit the Abstract of Bids, BAC Resolition and id Evaluation Report duly signed by all BAC/TWG members aswell as the minutes of meeting showing the ate of preparation. Bac/one sms Implemente Bac Implemented Fup Not Implemented aac Implemented Fram the amount of APP given, the Secuty Senices computed the amount needed which shall not be higher than APP. The amount of ABC |e more detailed and based on the price study per computation per salary and number of security guards employed. After the detailed ‘computation, the lower amount of ABC was realized. Copy of the same ‘computation of Secury Services was submited as Annex 8". ‘We wil abide by the recommendation to make sure that the extension ‘ofthe contract for security services has bean entered into prior tothe ‘expiration ofthe orignal eontract ‘We will abide bythe recommendation and to ensure compliance of RA No 9184 and revised IRR, In compllance with RA No. 9184 and revised IRR, we wil losely monitor ‘the winning contractor's ubmision & implementation of thei CSHP for ‘every infrastructure project which is one ofthe requirements forthe release of Notice of Proceed, Rest azure that we re committed to improve our lapses by complying with al the requirements of R.A. 9184 and its Implementing Rules and Regulations ‘We submitted the Afdait ofthe President of 40% attesting to his ‘commitment tothe Safety and Health Program of hs personnel marked as Annex" LUkewise submitted are the following documents for the two (2) ‘contracts awarded to 401 Development & Construction Corp, i. Abstract of Bids, la. BAC Resolution, Is. Bid Evaluation Report, Js. Minutes of Meeting ‘Copy ofthese are submitted as Annexes" "“C" and "D"forRevelin [Archaeological excavation and Documentatlon and Annexes "E", " "6" and "Ht for Restoration and Repair of our Lady of Caysasay Church Page3 of 8 NATIONAL MUSEUM OF THE PHILIPPINES PADRE BURGOS DRIVE, ERMITA, MANILA Annex AAR 2072 para 5 The requirements under (COA cirular No. 2013- (04 dated January 30, 2013, 9s amended by (COA ‘circular No. 2015+ 004, on the Information and publicity on programs/projecsfaciv ties (PPA) were not fully complied by NMP for CY 2022 such as: a) non- Submission of thelist of all ongoing non Infrastructure PPAS and those that were to be implemented during the ear; b) nonposting of the approprite project signboards and/or publi notices; and) fale to Inform the Audit Team of, such posting; thus, Impeding the promotion fof transparency and accountabilty and precluded the prompt verifiaton and ‘monitoring of sid PAS. ‘We recommended andthe Management agreed to: |. ensure submission of the reauired list of all on-going government PPAS and those that are to be Implemented uring the year atthe beginning of the year to the Audit Team: require the FMD and end-users to ost the appropriate signboards and/or public notices as soon as the award of the Infrastructure project has been made ot before the start of the prograr/activity and ‘© —_immeciatly inform the Aueit ‘Team for validation of signboard postings. ‘The Monitoring Team for Information and Publicity of Programs, ‘Activities, and Projects (PAPs) was established on 11 May 2023 to ‘ensue the publty of programs/acivities/projects and submission of ‘thelist of ongoing infrastructure and nor-infrastructure PAPs per NMP (Offie Order No. 2023-138, 2022 pars 35 Supporting documents such afl receipts ‘and ther documents for 2) electricity expenses ‘and fund transfer tothe cy Government of Davao in the amount of 5,903,293.72 amounting to 35,000,000.00, respectively, and 1) delivered tems and purchased aiine tickets from OBM-?S totaling Pu946.212.96 were We recommended and the Management agreed to require the ‘Accountant to submit the 2) ORs or any acceptable evidence of receipt of payment for the electricity expenses and fund wansfr, and the ‘orginal copy ofthe supplemental MOK with the Cty Government of Davao bearing the date of execution; and PPAMenitoring Implemented ‘Committee Fo Implemented PPA Monitoring Implemented ‘committee/ FMD Implemented 30 Implemented ‘The list of Oficial Receipts are submitted to the Office ofthe Resident ‘Auditor on 02 May 2023 The original copy af the Official Receipt No. 5930220 dated 27 Ani 2023 ‘was sent to the Office ofthe Resident Autor on 04 May 2023. ‘Original copy of the Memorandum of Agreement will be sent by the Office ofthe Director-General through ts egal Section. Page4of8 NATIONAL MUSEUM OF THE PHILIPPINES PADRE BURGOS DRIVE, ERMITA, MANILA lacking, hence, the valdty of ‘transactions ‘could nt be ascertained ) the necessary document to support the DBM-PS recorded transactions totaling P1,306,21296 50 ‘Documents ae submitted tothe Office ofthe Resident Auditor on 28 ‘pri 2023 2022 par é- 63 ‘Advance payments totaling P57,488.65 were made for electricity ‘expenses which were not yet incurred, contrary to sound management of {government funds. We recommended and the Management agreed to require the ‘Accountant to scrutinize the deals of the electric bil/ SOA to ensure that only valid charges are paid cy Implemented Coordinate with the Office of the Director for Mindanao National Museum. 2022 par. he NMP dd not full fomply with the proviso ‘Transparency Seal an ther requirements under fections 11,96, 100 and 10 ‘the General Provision [), General Appropratior fet (GAA) for Fiscal Year 122 which is aimed sure the transparency an] il publ lsclesure fpovernment transactions, hus depriving the public Incusiveness to. pertinent Information necessary force accountability on he officials ofthe Agency. We —cecommended and the ‘Management agreed to require the web administrator to fully comply with the provisions on Transparency Seal and ‘other requirements under the GP of the (GAA, and regulary update the data in the agency's website to ensue that key information on government's operational and financial affairs are readily accesibeto the public. cTIPPA ‘Monitoring Implemented Committee coordination effons are undertaken with the Information and ‘Communication Technology Unitas the web administrator ofthe agency fon the procedure of posting. financial information for public ‘wansparency and accountability 2022 pars a8 Substantial delays ranging from 7 days o'3 years were noted in the {ubmission of financial and budgetary reports, and transaction documents to the Audit Team while other reports/documents ‘whieh have been cue for ‘over 3 months to 3 years hhave yet tobe submitted 2s of report date; thus, precluded the Aucit ‘We recommended andthe Management agreed to require the responsible offiias/employees to: ‘2 Ieumediately submit to the Ault ‘Team those overdue nancial and budgetary reports, and transaction ‘documents; and b. ensure the regular and prompt submission of the succeeding financial sD Implemented 50 Implemented Reports and documents have been submitted to the Office of the Resident Austr on 25 January 2023 withthe necessary cuaifieations. ‘The Financial Services Divison commits to further Improving the submission ofl financial reports and transaction documents Page Sof 8 NATIONAL MUSEUM OF THE PHILIPPINES PADRE BURGOS DRIVE, ERMITA, MANILA Annex Team from timely verification of accounts ‘and tanractions, early detection and prompt ‘communication of deficiencies, if there is ‘any, to Management. Tepors/docaments within the prescrbed period AR 2022 | programs, projects and | We commended Management for per | accvties identified in the | developing. and implementing GAD- or 93° | Gap plan and Budget | related programs, projects and (G28) for CY 2022 were | setvities that promote gender properly implemented to | eauality, address gender. sues Wherein total actual expenitures of 740840,681 800 were Incurred, compliant with the General Provsons of Gad for FY 2022 ‘Continue to uphold the formulation, Irtegaton and implementation of ‘The Agency had full | We commended Management for the programs and projects In the regular activites of the agency 2s compliad with the | formulation nd accomplishment of ts scoar ommended in the aut observation, formulation and | annual plans, programs and projects accomplshmentof plans, | for Senior Clizens and Differently programs and projects | Abled Persons and Integrating. the ‘which address the | same to the regular activities of the concerns of Senior | Agency. Citizens and. Differently Abled Persons. aR2o2z arit- | properties totaling | We commended Management for 422 | p3,167,243,588.48 were | securing its properties through caso Inured with the General Insuranee Fund of the Government Service Insurance System, In compliance with RA No, 656, otherwise known as the Property Insurance aw, thus amply securing the’ Agency from unnecessary rskof losses gue to non indemnification of the ‘availment of the Insurance with the sis. Page 60f8, NATIONAL MUSEUM OF THE PHILIPPINES: PADRE BURGOS DRIVE, ERMITA, MANILA Annex wane amount in the event of damage to oF loss of propery due to fire, earthquake, storm, ‘ood, theft and other force majeure. ARIE pari2- wa For CY 2022, NMP substantaly complied with the | mandatory requirement of withholding. taxes from suppliers/eontractors, as well as deducting from the salaries of |e sonnel the amount of taxes, Insurance premiums, contributions and lean amortization, and remiting the same, together with the government share in premiums, to appropriate government agenciesinstitations within the preserved period ‘We recommended that Management reguite the Chief Accountant to remit immediately the outstanding balances Of the Due to BIR, GSS, PagsBIG and Phileaith accounts after appropriate ‘analysis and prepare the necessary adjusting entries, if needed, 50 Implemented “The FSD immediately remit due TAXES, G'S, PAGIBIG and PHILNEALTH premiums for this C2023, ‘aR 20a para3- 136 ‘cash advances granted in (CY 2028 for travel and ‘operational expenses totaling P330,858.00 in connection with the restoration of the Eary 18th La Immaculada Concepcion Church in GGuiuan, Eastern Samar remained unliquidated for over four years despite completion of the purpose contrary to COA Greuisr No, 97-002 dated February 10, 1997, ‘We recommended andthe Management agreed to require the Accountant a ‘ert effort In locating the UR of AO it so thatthe same could be recorded inthe books; and b. immediately process the LR of A 1 and prepare journal entry to record the liquidation. Implemented Implemented ‘The Uguidation Report of Ms. Solusia shall be recorded In FY 2023 Books of Accounts, ‘Asto Mr. Zapta’, communications with the accountable officer and his previous office is belng done by the Accounting Section Page 70f8 NATIONAL MUSEUM OF THE PHILIPPINES PADRE BURGOS DRIVE, ERMITA, MANILA Annex “ARBOE parit- 102 Audit suspensions and dsallowances totaling 551,877,80824 and We recommended andthe Management agreed to enforce the Settlement by the persons 10,702,809.56, responsblefiable of the suspensions respectively, remained | through complance with the Uunsettled st yearend. | requitements, and payments _ of

    You might also like