ACTION PLAN MONITORING TOOL

Sector: National Government

Team: R4A-08, Audit Group NGS-3-B Prepared by: Maria Victoria D. Albano, Audit Team Leader Date:
Audited Agency: Commission on Audit - Regional Office IV-A Reviewed by: Anastacia V. Argente, OIC - RSA Date:
Audit Period: CY 2017 Approved by:
ML Date: February 15, 2018

AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION RESULTS OF COA VALIDA

AGENCY ACTION PLAN Status of Reason for Partial/Delay/ Action Taken/ Actual
Audit Audit Person/Dept. Target Implementation Date Implementation Non-Implementation, Action to Date of Status of Implementatio
Ref. Observations Recommendation Action Plan Responsible From To if applicable be Taken Follow up Implementation From

ML CY 2017 p.3 1. Unserviceable/ obsolete property and equipment We recommended that the Regional Director require: Disposal of unserviceable PPEs is Carmelita B. July 2018 Dec. 2018 Fully implemented Ongoing disposal of unserviceable/obsolete A negotiation with December, 2018 Fully implemented July 2018
amounting to P1,559,605.79 were not disposed of as 1. the Property Officer to prepare the targeted to be done within the Asi/Disposal Committee property and equipment in the amount of potential buyers will Partially
of December 31, 2017 contrary to Section 79 of Presidential IIRUP for the unserviceable Ppes; and 2. the year P36,399.90. The opening of bids was scheduled be done implemented
Decree (PD) 1445 and Section 42h of the Government Disposal Committee to cause the disposal of unserviceable on December 20, 2018 and rescheduled on
Accounting Manual (GAM) for National Government PPEs pursuant to Section 79 of PD 1445 to prevent their January 15, 2019, however, no prospective buyer
Agencies (NGAs), Volume I, thereby exposing the said further deterioration that will generate additional income attended the said biddings
property to further deterioration, depriving the agency of from their disposal through sale.
possible higher income from immediate sale thereof and
congesting limited office space.

ML CY 2017 p.5 2. The balance of Due from National Government Agencies We recommended that the OIC-Regional Director The ORED will adopt the ASD/Property July 2018 Dec. 2018 Fully implemented A meeting with the PS DBM personnel was held Coordination with December, 2018 Fully implemented July 2018
(NGAs) account as of December 31, 2017 amounting to 1. require the Acting Supply recommendation and coordinate Division/ORED on September 26, 2018 for the reconciliation of ASD Fully implemented
P383,936.41 which includes the amount of P255,686.63 that Officer and the Regional Accountant to exert efforts to with the Property Division under accounts. It was agreedthat this Office can use the
pertained to prior years’ advances to Procurement Service- reconcile the advances made to PS-DBM and make the ASD. outstanding balances subject to availability of
Department of Budget and Management (PS-DBM) for which necessary adjustments in the Regional Office’ book items, thus, Delviery Receipt Nos. M18-015937-
no deliveries were received yet by the Regional Office is balances; and CSE and M18-015936 both dated November 13,
unreliable due to the failure of the Regional Office’ Acting 2018 were deducted from the outstanding
Supply Officer and the Regional Accountant to work back, receivables from PS-DBM, broken down as
conduct regular reconciliation and utilize the prior years’ follows: DR No. M18015937-CSE (General
outstanding balance with the PS-DBM. Fund) P32,324.60 DR No. M18-015936-
CSE (Revolving Fund) P6,944.50
Total
P39,269.10

Prepared by: Approved by:

MARIA VICTORIA D. ALBANO ANASTACIA V. ARGENTE

Audit Team Leader Date: OIC - Regional Supervising AuditoDate
AN MONITORING TOOL

RESULTS OF COA VALIDATION

Actual
Implementation date
To REMARKS

Dec. 2018

Dec. 2018
 ACTION PLAN MONITORING TOOL
Sector: National Government
Team: R4A-08, Audit Group NGS-3-B Prepared by: Maria Victoria D. Albano, Audit Team Leader Date:
Audited Agency: Commission on Elections - Regional Office IV-A Reviewed by: Anastacia V. Argente, OIC - Regional Supervising Auditor Date:
Audit Period: CY 2017 Approved by:
SAOR Date: February 6, 2018

AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION RESULTS OF

Status of
AGENCY ACTION PLAN Reason for Partial/Delay/ Action Taken/
Audit Audit Person/Dept. Target Implementation Date Implementation Non-Implementation, Action to Date of Status of
Ref. Observations Recommendation Action Plan Responsible From To if applicable be Taken Follow up Implementation

SAOR CY 2017; 2016; 1.Collections were not deposited intact daily contrary to We recommended that Management requires the Officer to The Regional Election Director (RED) thru Office of the Regional July 2018 Dec. 2018 Ongoing Travel distance has been the After COA audit, November, Partially
2015; 2014 Section 69 of Presidential Decree (P.D.) No. 1445 and strictly deposit the collection intact and in accordance with the Provincial Election Supervisor (PES) Election Dir. (ORED), implementation main reason, considering not the EOs adhere to 2018 implemented
Paragraph 2.0 of COA/MOF Joint Circular No. 1-81, thereby the prescribed frequency of deposits in compliance with the constantly remind the Election Officers (EOs) Office of the all municipalities have the
exposing the government funds to risk of possible loss and provisions of Section 69 of P. D. 1445 and Paragraph 2 of to strictly adhere to the requirement to deposit Provincial Election Landbank or LBP branches recommendation/
Provinces of misuse. Likewise, undue delay in the deposit deprived the COA / MOF Joint Circular – 81. the collection intact and in accordance with Supervisor (OPES), in their areas. procedure.
Batangas, Cavite,
government to utilize the fund for official purpose. the frequency of deposits under the rules. The Office of the Election
Rizal, Quezon and
selected municipalities
same has been reported to COA. Officer (OEO)
of Laguna

SAOR CY 2017; 2016; 2.The Election/Accountable Officer (E/AO) was not bonded We recommended that the Regional Election Director The RED thru the PES constantly remind the Finance Services Dept. July 2018 Dec. 2018 Ongoing N/A N/A November, Fully implemented
2015 as required under Section 101 (2) of Presidential Decree (PD) require the Election/Accountable Officer to submit the EOs to facilitate/renew/update their respective (FSD), ORED, OPES, implementation 2018
No. 1445 and Treasury Circular No. 02-2009 dated August 6, application for the renewal of his/her fidelity bond one fidelity bonds with the Finance Services Dept. OEOs
2009, thereby exposing the funds to risk of non-recovery in month before the expiration of the existing approved bond to (FSD), COMELEC, pursuant to the rules.
case of loss. facilitate its approval.

SAOR CY 2017; 2016; 3.Reports of Accountability for Accountable Forms (RAAF) We recommended that the Regional Election Director The RED thru the PES constantly remind the Finance Services Dept. July 2018 Dec. 2018 Ongoing November, Fully Implemented
2015 were not prepared monthly by the Election/Accountable instruct the Election Officer to prepare the monthly Report EOs to strictly comply with the submission of (FSD), ORED, OPES, implementation 2018
Officer (E/AO) to monitor the movement of accountable of Accountability for Accountable Forms pursuant to the required reports under the rules, with OEOs
forms issued and on hand as prescribed in the Instructions in Instructions in Appendix 67 of GAM for NGAs, Volume II submission to the Commission on Audit
Appendix 67 of the Government Accounting Manual (GAM) to ensure that all accountable forms received and issued are (COA) Regional Office, Finance Services
for National Government Agencies (NGAs), Volume, II, thus properly accounted. We further recommend that the Dept. (FSD), OPES.
correctness of accountable forms on hand could not be easily Regional Election Director (RED) coordinate the conduct of After the PES were given a seminar on
determined. training for Accountable/Election Officers (A/EOs) financial management, the RED reminded
pertaining to the updated rules and regulations affecting their them to discuss the topics in their meetings Not implemented
accountabilities. with the EOs. To be implemented For implementation The PES were
considering the training was reminded to
just held discuss the topics
to their EOs

SAOR CY 2017; 2016; 4.The Report of Collections and Deposits (RCD) were not We recommended that the Regional Election Director The Regional Election Director (RED) thru Finance Services Dept. July 2018 Dec. 2018 Ongoing The EOs/AOs November, Fully implemented
2015 prepared and submitted on a monthly basis, contrary to require the Election Officer to prepare properly the Reports the Provincial Election Supervisor (PES) (FSD), ORED, OPES, implementation have exerted 2018
Instructions in Appendix 26 of Government Accounting of Collections and Deposits and regularly submit this constantly remind the Election Officers (EOs) OEOs compliance by
Manual (GAM) for National Government Agencies (NGAs), monthly directly to the Provincial Election Supervisor to strictly adhere to the requirement on the sending reports to
Volume, II, and Item 4.iii and iv of the COMELEC (PES), copy furnished the COMELEC Regional Office to preparation of the Report on Collections & the concerned
Resolution 14-0595 thereby audit thereon cannot be ensure that the reports are submitted regularly to the Deposit (RCD), in accordance with the rules. offices (COA,
facilitated and the results of audit cannot be communicated COMELEC Main Office for timely recording thereof. and to furnish COA with the reports. The FSD) and copy
timely to the auditee. Furnish the Audit Team with the copy of the reports together same has been reported to COA. furnished ORED.
with the official receipts and validated deposit slips to
facilitate the audit of collections and deposits.
 ACTION PLAN MONITORING TOOL
Sector: National Government
Team: R4A-08, Audit Group NGS-3-B Prepared by: Maria Victoria D. Albano, Audit Team Leader Date:
Audited Agency: Commission on Elections - Regional Office IV-A Reviewed by: Anastacia V. Argente, OIC - Regional Supervising Auditor Date:
Audit Period: CY 2017 Approved by:
SAOR Date: February 6, 2018

AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION RESULTS OF

Status of
AGENCY ACTION PLAN Reason for Partial/Delay/ Action Taken/
Audit Audit Person/Dept. Target Implementation Date Implementation Non-Implementation, Action to Date of Status of
Ref. Observations Recommendation Action Plan Responsible From To if applicable be Taken Follow up Implementation
SAOR CY 2017 & 5.Pre numbered Official Receipts were not issued in strict We recommended that the Regional Election Director The Regional Election Director (RED) thru ORED, OPES, OEOs July 2018 Dec. 2018 Ongoing N/A The EOs/AOs November, Fully implemented
2015 numerical sequence by the Election/Accountable Officer instruct the Election/Accountable Officer (E/AO) to issue in the Provincial Election Supervisor (PES) implementation comply with said 2018
(E/AO) contrary to Section 39 item A, Chapter 5 of the chronological order the pre-numbered official receipts in constantly remind the Election Officers (EOs) recommendation
Government Accounting Manual (GAM) for National strict numerical sequence. to strictly adhere to the requirement on
Government Agencies (NGAs) Volume I, hence, causing issuance in chronological order of pre-
difficulty to the Audit Team in determining the issued ORs as numbered ORs in strict number sequence, in
against the unissued ones. accordance with the rules. The same has been
reported to COA.

SAOR CY 2017; 2016; 6.Official Cashbook/Cash Receipt Record (CRRec) was not We recommended that Management require the Election The Regional Election Director (RED) thru ORED, OPES, OEOs July 2018 Dec. 2018 Ongoing N/A The EOs/AOs November, Partially
2015 properly maintained/accomplished by the Accountable Officer to properly maintain the official cashbook by the Provincial Election Supervisor (PES) implementation have complied 2018 implemented
Officer contrary to Instructions in Appendix 29 of GAM, recording all transactions to determine the correct constantly remind the Election Officers (EOs)
Volume II. accountability in any given period as required by Appendix to strictly adhere to the requirement on
29, of GAM, Volume II maintenance and proper recording in official
cashbooks, in accordance with the rules. The
same has been reported to COA.

SAOR CY 2017 & 7. Proper turn-over of money, accountable form as well as We recommended that Management require the Election The Regional Election Director (RED) thru ORED, OPES, OEOs July 2018 Dec. 2018 Ongoing N/A The EOs/AOs November, Not implemeted
2016 property accountability of the outgoing to the incoming Officer to observe the proper turn-over of accountabilities of the Provincial Election Supervisor (PES) implementation have exerted 2018
Election Officer was not being observed contrary to Section government fund and property in accordance with Section constantly remind the Election Officers (EOs) compliance by
77 of P.D. No. 1445, thereby accountability and responsibility 77 of P.D. 1445 upon assumption of the incoming Election to strictly adhere to the requirement on using turn-over
of fund and properties are not properly transferred to the Officers as Accountable Officer. observance of proper turn-over of forms
incoming Election Officer. accountabilities by concerned field personnel,
in accordance with the rules. The same has
been reported to COA.
 ACTION PLAN MONITORING TOOL
Sector: National Government
Team: R4A-08, Audit Group NGS-3-B Prepared by: Maria Victoria D. Albano, Audit Team Leader Date:
Audited Agency: Commission on Elections - Regional Office IV-A Reviewed by: Anastacia V. Argente, OIC - Regional Supervising Auditor Date:
Audit Period: CY 2017 Approved by:
SAOR Date: February 6, 2018

AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION RESULTS OF

Status of
AGENCY ACTION PLAN Reason for Partial/Delay/ Action Taken/
Audit Audit Person/Dept. Target Implementation Date Implementation Non-Implementation, Action to Date of Status of
Ref. Observations Recommendation Action Plan Responsible From To if applicable be Taken Follow up Implementation
SAOR 2017 8. The existence, completeness and accuracy/correctness of We recommended that the Election Officer thru the The Regional Election Director (RED) thru ORED, OPES, OEOs July 2018 Dec. 2018 Ongoing The ORED thru November, Not implemeted
the Property, Plant and Equipment (PPE) included in the Provincial Election Supervisor and the Regional Election the Provincial Election Supervisor (PES) implementation OPES directed the 2018
Report on the Physical Count of Property, Plant and Director request from the COMELEC Main Office copies of constantly remind the Election Officers (EOs) OEOs on proper
Equipment (RPCPPE) in the Offices of the Regional Election complete, accurate, updated and signed PARs and Inventory to strictly check the existence, completeness, updating of
Director (RED), Provincial Election Supervisor (PES) and Custodian Slip (ICS) and to account for all PPEs reported in accuracy and to update/account the inventory reports.
Municipal Election Officers (MEOs) of COMELEC, the RPCPPE and those found in station but not reported in reports in their respective stations for proper
Batangas could not be easily determined/validated due to the the RPCPPE. recording and in accordance with the rules. A complete and
failure of the Office of Election Officer to secure from accurate PPE
COMELEC Main Office, complete, updated, signed and included in the
RPCPPE to the
accurate/correct copies of the Property Acknowledgement
Main Office will
Receipt (PAR) as provided in Appendix 71 of the
be requested to
Government Accounting Manual (GAM) for National properly counter-
Government Agencies (NGAs), Volume II, hence check and update
administrative lapses were noted causing difficulty in reports by field
determining the property accountabilities of each offices.
Election/Accountable Officer.

SAOR 2017 9. One hundred eighty four unserviceable/obsolete properties We recommended that the ORED require the Ad Hoc The Regional Election Director (RED) thru ORED, OPES, OEOs For implementation It is subject for The ORED thru November, Not implemeted
and equipment as reported in the RPCPPE in the Offices of Disposal Team composed of the Property Officer, Provincial the Provincial Election Supervisor (PES) implementation on account OPES will direct 2018
the Regional Election Director (RED)/Provincial Election Election Supervisor (PES) and Municipal Election Officer constantly remind the Election Officers (EOs) of the hectic schedule/s in the OEOs on
Supervisor (PES)/Municipal Election Officers of the (MEO) to dispose of their unserviceable property in to strictly adhere to the procedures stated in the preparations, conduct of procedures on
COMELEC, Batangas amounting to P3,163,048.08 and 294 accordance with existing rules and regulations in order to the recommendation, in accordance with the various electoral and post- disposal of
items without information as to amount were not disposed of, prevent further deterioration thereof that would decrease the rules. electoral activities (holding unserviceable
contrary to Section 79 of Presidential Decree (PD) No. 1445 value of the PPE and accordingly deprived the Agency from property in
of May 2018 Bgy & SK
and COMELEC Minute Resolution No. 08-819, thereby generating a higher income if disposal was made thru sale. accordance with the
Elections and plebiscite/s in rules.
exposing the said properties to further deterioration, some areas) last year.
depriving the agency of possible higher income from
immediate sale thereof and congesting the limited office
space.

Prepared by: Approved by:

MARIA VICTORIA D. ALBANO ANASTACIA V. ARGENTE

Audit Team Leader Date: OIC - Regional Supervising Auditor Date
N PLAN MONITORING TOOL

RESULTS OF COA VALIDATION

Actual
Implementation date
From To REMARKS

July 2018 Dec. 2018

July 2018 Dec. 2018

July 2018 Dec. 2018

July 2018 Dec. 2018

N PLAN MONITORING TOOL

RESULTS OF COA VALIDATION

Actual
Implementation date
From To REMARKS
July 2018 Dec. 2018

July 2018 Dec. 2018

July 2018 Dec. 2018

N PLAN MONITORING TOOL

RESULTS OF COA VALIDATION

Actual
Implementation date
From To REMARKS
July 2018 Dec. 2018

July 2018 Dec. 2018