Agency Action Plan Action

Reason for
Target taken/
Status of Non-
Action Person/Dept Implementation Action
Ref. Audit Observations (AO) Audit Recommendations Implement implementatio
Plan .Responsible to be
From To ation n if applicable
taken
ARB The existence, valuation and We recommended that the
2018- completeness of the Property, Punong Barangay:
2020 Plant and Equipment (PPE)
AO account costing a. Direct the Inventory
No. 1 ₱16,246,882.66 as of Committee to use the
December 31, 2020 was not prescribed format of RIPE
ascertained due to: a) non- found in the Manual on the
submission of the Report on Financial Management of
Inventory of Property and Barangays (Annex 30) for
Equipment (RIPE); and b) the completeness of data on
absence of Property, Plant and all PPE;
Equipment Ledger Cards
(PELCs) and Property Cards as b. Direct the Barangay
per contrary to Chapter VII of Treasurer and the Municipal
the Manual on the Financial Accountant to a) determine
Management of Barangays, the validity of the PPE
thus casting doubts on the PPE account through
account balances reconciliation of the
accounting and property
records. Any adjustment in
the RIPE should be properly
identified; and b) to record
all assets in the property and
accounting records,
respectively, based on the
 Agency Action Plan
certificates of title, deeds of
sale, deeds of donation and Action
Reason for
other documents evidencing taken/
Status of Non-
ownership over the Action
Ref. Audit Observations (AO) Audit Recommendations Implement implementatio
to be
properties; and ation n if applicable
taken
c. Require the Municipal
Accountant to prepare the
PELC for each class of PPE
listing therein the data as to
its acquisition, description,
custody, estimated life, rate
of depreciation, disposal, and
other information about the
property, plant and
equipment, based on the
source documents of the
transactions.

ARB The correctness of the Cash in We recommended that the:

2018- Bank – Local Currency,
2020 Current Account amounting to a. Municipal Accountant record
AO P1,672,383.38 as of December the bank account maintained
No. 2
31, 2020 was not established for the disaster funds; and
due to: (a) the Cash in Bank
balance of P156,066.03 for the b. Prepare and submit the Bank
BDRRMF was not recorded in Reconciliation Statements for
the books; and (b) submission each bank account on or
of Bank Reconciliation before the 20th day of the
Statements were delayed for following month.
 Agency Action Plan
more than one year contrary to
Annex 11 (B) of the Manual on
the Financial Management of
Action
Barangays, thus affecting the Reason for
taken/
fair presentation of the Status of Non-
Action
Ref. Auditstatements.
financial Observations (AO) Audit Recommendations Implement implementatio
to be
ARB The correctness of the reported We recommended that: ation n if applicable
taken
2018- zero balance of Inventory
2020 account as of the end of CY a. The Barangay Treasurer
AO 2018, 2019 and 2020 could not should maintain stock card
No. 3
be ascertained due to non- for each item of supply;
submission of Report on
Inventory of Supplies (RISM), b. The Inventory Committee
non-use of the Request for composed of the Punong
Issue Slip (RIS), non- Barangay and Barangay
preparation of the Materials Treasurer should conduct the
and Summary of Supplies and physical count of the
Materials Issued (RSMI) and inventories and prepare the
non-maintenance of Stock Report on Inventory of
Cards, contrary to the Supplies and Materials
provisions in Chapter VI of the (RISM) as of the end of the
Manual on the Financial year;
Management of Barangays,
thus the reported zero balance c. The Baranagy Treasurer
cannot be relied upon should prepare the Summary
of Supplies and Materials
Issued (SSMI) based on the
Requisition and Issue Slip at
the end of the month; and
 Agency Action Plan
d. The Barangay Treasurer to
submit the SSMI supported
with Requisition and Issue
Slip to the Municipal Reason for
Action
Accountant as basis for taken/
Status of Non-
recording the expense Action
Ref. Audit Observations (AO) Audit Recommendations Implement implementatio
account. to be
ation n if applicable
ARB taken
Accounting and Reporting We recommended that:
2018- Guidelines in the
2020 implementation of the Local a. The Municipal Accountant to
AO Disaster Risk and Management revert the excess amount
No. 4
Fund (LDRRMF) prescribed transferred to Special Trust
under the Manual on the Fund account amounting to
Financial Management of P24,787.32 back to the
Barangays were not followed General Fund account; and
that resulted to the non-
recognition of the account b. Make adjusting entry to
Trust Liabilities with a balance record the disaster funds as
of P156,066.03 in the financial Trust Liabilities to reflect the
statements and non- disclosure same in the financial
in the Notes to the Financial statements
Statement of the details of the
fund, thus there was no
transparency and
accountability in the
management of the disaster
funds.
ARB The 20% DF appropriation We recommended that:
2018- amounting to P461,739.20,
2020 P579,313.40 and P579,313.40 a. The Sangguniang Barangay
 Agency Action Plan
AO for CYs 2018, 2019 and 2020 plan, approve and appropriate
No. 5 were not optimally utilized or a projects chargeable against
utilization rate of only 38%, the 20% DF; and
25% and 33%, respectively,
while a total of P105,600.00 of b. Optimally utilize the 20% DF
PPAs were found not by implementing the
chargeable against the 20% DF approved PPAs in accordance Action
Reason for
as per Sections 3.0 and 5.0 of with the prescribed rules and taken/
Status of Non-
the Audit
DILG-DBM JMC No. regulations, so as to help Action
Ref. Observations (AO) Audit Recommendations Implement implementatio
to be
2017-1 series 2017, defeating achieve the desirable socio- ation n if applicable
taken
the purpose of the fund to help economic development and
achieve the desirable socio- environmental outcomes in
economic development and the barangay.
environmental outcomes for
the barangay.
ARB Procurements totaling We recommended that the
2018- P53,109.90 to implement Punong Barangay direct the:
2020 COVID-19-related PPAs were
AO not in accordance with the a. The Barangay Treasurer
No. 6
Emergency Procurement submit the lacking
Guidelines prescribed by documentary requirements
Government Procurement such as the Business Permit.
Policy Board (GPPB) Circular This is without prejudice to
No. 01-2020 dated April 6, the issuance of Notices of
2020 and Section 4 (6) of Suspension as a result of our
Presidential Decree (PD) No. audit;
1445, thus the propriety and
validity of the transactions b. The Sangguniang Barangay
were not ascertained and the enact a Supplemental Budget
controls on disbursements were to cover new PPAs not
 Agency Action Plan Action
defeated. incorporated in the Approved Reason for
taken/
Annual Budget; and Status of Non-
Action
Ref. Audit Observations (AO) Audit Recommendations Implement implementatio
to be
ation n if applicable
c. Henceforth, secure a taken
complete documentation on
all disbursements to ensure
the validity and propriety of
the disbursement transactions.
Significantly, adhere to the
policy of non-payment of
claims without complete
documentation.
ARB The existence, validity and We recommended that the
2015- accuracy of the account Punong Barangay direct the
2017 Property, Plant and Equipment Barangay Inventory Committee
AO (PPE) totaling P15,490,899.58 to conduct a complete physical
No. 1
could not be established due to count of all properties of the
the absence of physical Barangay to come up with a
inventory reports caused by the Report of Physical Count of PPE
incomplete conduct of physical (RPCPPE).
count of properties.
ARB Parcels of land wherein We recommended that the
2015- barangay structures were being Punong Barangay together with
2017 built have no satisfactory the Sangguniang Barangay in
AO evidence that the title is in the concerted efforts make the
No. 2
name of the barangay necessary steps in acquiring the
inconsistent to Section 39(2) of title of the land of the barangay
PD No. 1445, thereby, putting so as not to put the barangay in a
the barangay in a position of position of having no right to
having no right to possess possess that may cause
 Agency Action Plan
which may cause irreparable irreparable damage.
Action
damage. Reason for
taken/
ARB The non-submission of We recommended that the Status of Non-
Action
Ref.
2015- Audittrial
monthly Observations
balances(AO)
and late Audit Recommendations
Barangay Treasurer submit to Implement implementatio
to be
2017 submission of the year-end the Barangay Bookkeeper paid ation n if applicable
taken
AO financial statement and the disbursement vouchers and
No. 4
corresponding schedules issued official receipts so that
precluded the timely review the monthly and year-end
and verification of the financial statements together
accounts, contrary to Items 2 with the corresponding reports
and 4 of COA Circular No. are prepared by the latter for
2010-01 dated March 2, 2010. submission to the Audit Team in
order not to hinder the timely
review and verification of the
barangay accounts.
ARB Trainings and seminars We recommended that the
2015- attended by barangay officials Punong Barangay together with
2017 were not in accordance with the Sangguniang barangay
AO the provisions stated in Section formulate the needed three (3)-
No. 5
1.2 and 1.4 of Department of year CapDev Agenda as soon as
Interior and Local Government possible and in accordance with
(DILG) Memorandum Circular provisions of DILG Memo
(MC) No. 2007-71 dated June Circular MC No. 2007-71 dated
29, 2007, thus, sending June 29, 2007, so as to prioritize
barangay officials to trainings development trainings needed by
and seminars not included in a the concerned barangay officials.
barangay Capacity
Development (CapDev)
Agenda, in effect rendered the
incurrence of expenses without
 Agency Action Plan
basis, thereby, diverting the use
of barangay funds to un- Reason for
Action
prioritized programs/activities. taken/
Status of Non-
ARB The AuditBDRRMF Action
Ref. Observationsutilization
(AO) We Audit
recommended that the
Recommendations Implement implementatio
2015- Report was not submitted by Punong Barangay direct the to be
ation n if applicable
2017 taken
the Barangay Treasurer Barangay Treasurer and the
AO inconsistent to the IRRs of RA BDRRMC focal person to
No. 6
No. 10121 and COA Circular prepare and promptly submit the
No. 2012-002, thus, hinting required utilization reports
absence of focus towards the within the prescribed period
appropriate management of the including furnishing of copies
fund. thereof to COA for the latter to
render assessment thru updated
audits as to their propriety and
validity consonant to the
governing law and implementing
rules.
ARB The accuracy and reliability of We recommended that the
2015- the Cash in bank – LCCA Punong Barangay direct the
2017 amounting to P641,582.68 Barangay Bookkeeper to prepare
AO could not be ascertained due to and submit the BRS monthly, in
No. 12
the absence of Bank order to present a reliable
Reconciliation Statements, balance f the Cash in bank –
inconsistent to Section 3.2, 3.3 LCCA, the Brgy. Bookkeeper
and 3.4 of COA Circular No. should record the reconciling
96-011 dated October 2, 1996. items that caused the
discrepancy between the balance
per book of the barangay and the
balance per bank.
ARB The Cumulative Resulting of We recommended the Municipal
 Agency Action Plan
2014 Operations balance of Accountant review carefully the
AO P623,436.98 was reported as financial statement in order to
No. 3 unappropriated thus, avoid misleading information.
misleading in view of the The account Cumulative Results
possible existence of the 5% of Operations should show the
Action
mandatory allocation of breakdown of Unappropriated Reason for
taken/
Calamity Fund and 20% and Appropriated account Status of Non-
Action
Ref. Audit Observations
Economic Development(AO)Fund Audit Recommendations
particularly that there is an Implement implementatio
to be
and the failure to disclosed unexpected balance of the 5% ation n if applicable
taken
these balances in the Notes to Calamity Fund and 20%
Financial Statement. Economic Development Fund.
ARB Overdraft in appropriation was We recommended that the
2014 incurred under MOOE, 20% Punong Barangay direct the
AO DF in the amount of chairman of Committee on
No. 4 P94,969.91, P369,609.15 and Finance and the Barangay
10% SK funds in the amount of Treasurer to adhere strictly the
P16,047.00 because of the provisions of Section 305(a) of
failure of the barangay officials RA 7160 to avoid disallowance
to observe and follow the in audit.
budgetary regulations as
provided in Section 305(a) of
RA 7160.