Republic of the Philippines

Philippine National Police

Police Regional Office – Autonomous Region in Muslim Mindanao
Camp BGen. SK Pendatun, Parang, Maguindanao

AGENCY ACTION PLAN and

STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For the Calendar Year 2013
As of ______________

Reason for Partial/ Delay/

Status of Non-Implementation, if Action Taken/
Agency Action Plan
Implementation applicable Action to be Taken
Ref. Audit Observations Audit Recommendations Target
Person/Dept. Implementation
Action Plan
Responsible Date
From To
ML Total cash advances We recommended that
2013 granted to various Management strictly comply
Par.
13 officers amounting to with COA Circular No. 97-002
P5,419,502.00 for in the grant and liquidation of
intelligence expenses the cash advances, and if
are awaiting issuance warranted institute disciplinary
of credit notice action/sanctions for officers and
employees who failed to
liquidate their cash advances
within the prescribed period
ML Submission of copies We recommended that
2013 of purchase orders Management require the RSAO
Par.
14 (PO) and requests and RLD to strictly observe the
for inspection to the rules and regulations on the
Office of the Auditor submission of copies of POs and
pertaining to the requests for inspection of
procurement of deliveries together with
Military and Police complete documentary
Supplies by the requirements within the
management was not reglementary period prescribed

AAPSI PRO-ARMM ML 2013 Page 1 of 7

 made within the in COA Circular Nos. 2009-001
schedules set in COA and 95-006.
Circular Nos. 2009-
001 and 95-006 dated
February 12, 2009
and May 18, 1995,
respectively.
ML No physical count of We recommended that
2013 all PPE items was Management ensure that:
Par.
15 conducted during the
year. a) physical inventory of
PPE is conducted at least
once a year;

b) the conduct of physical

inventory taking is in
accordance with existing
regulation and consider
a specific procedure
which should start at the
Regional Headquarters
and then to different
stations; and

c) sufficient funds are

provided for such
activity considering the
distance of the ARMM
provinces and
municipalities especially
in the BASULTA area
ML Several items of We recommended that, upon
2013 property of the expiration of the Insurance
Par.
16 Philippine National contracts with AFPGIC,
Police, PRO-ARMM Management require the officer
were insured with concerned to stop the practice of
the Armed Forces of insuring PNP property with the
the Philippine AFPGIC and obtain from the
General Insurance GSIS the insurance coverage for
AAPSI PRO-ARMM ML 2013 Page 2 of 7
 Corporation all insurable property of the
(AFPGIC) instead of Agency.
the General
Insurance fund of the
Government Service
Insurance System
(GSIS) contrary to
COA Circular No.
79-112 dated August
30, 1979 and
Republic Act (RA)
No. 656 dated June
16, 1951 and
Memorandum dated
January 25, 2007 of
the Office of the
President.
ML The Agency failed to We recommended that
2013 (a) inform the Office Management
Par.
17 of the Auditor within
ten days after the a) faithfully comply with
award of the the posting of the project
infrastructure signboards on site in
project or before the conformity with the
start of the specifications and
program/activity that information as provided
the appropriate for under paragraph
project signboards 2.2.3 and Annex A of
and/or public notices COA Circular No. 2013-
are already posted 004 dated January 30,
and (b) submit 2013 and inform the
regularly the Project Office of the Auditor
Monitoring Report within ten (10) days
on all the on-going after the award of the
construction of infrastructure project or
infrastructure before the start of the
projects. This program/activity; and
resulted in inability
of COA Technical b) submit the monthly

AAPSI PRO-ARMM ML 2013 Page 3 of 7

 Specialist to verify Project Monitoring
the Status of Report in order for the
Accomplishment/Co Auditor in coordination
mpletion of each with Technical
project which is Specialist of COA to
required under validate the status of
COA Circular No. work accomplished in
2013-004 dated compliance with the
January 30, 2013 suggested frequency of
verification as provided
for in the same circular.
ML Appropriate action We recommended that
2013 on four requests for Management:
Par.
18 relief from
accountability could a) direct the concerned
not yet be taken Officers or heir to
because some submit the lacking
supporting documents as required
documents required under COA
under COA Memorandum No. 92-
Memorandum No. 751 dated February 24,
92-751 dated 1992 such as i)
February 24, 1992 Satisfactory explanation
were not yet or the reason(s) for the
submitted to the delay in filing of the
Auditor for request, ii) Affidavit of
evaluation. two (2) disinterested
Moreover, the filing persons who have
of the Notice of Loss personal knowledge of
and the Requests for such fact of loss, iii)
Relief from Property Exact or accurate
Accountability was amount of government
not made within the cash or book value of
reglementary period the property, iv)
of 30 days from the Acknowledgment
occurrence of the Receipt of Equipment
loss. (ARE) covering the
properties subject of the
request.

AAPSI PRO-ARMM ML 2013 Page 4 of 7

 b) render its
recommendation on the
individual request which
should be submitted to
the Auditor for
evaluation and
appropriate action.
ML The Agency failed to We recommended that
2013 submit within five (5) Management comply with the
Par.
19 working days from submission of the contracts
execution, the within five (5) working days
contracts including together will all its documentary
all the documents attachments as provided under
forming part thereof COA Circular No. 2012-001
relative to the dated June 14, 2012 and COA
construction of ten Circular No. 2009-001 dated
Municipal Police February 12, 2009 pertaining to
Stations in violation its infrastructure projects and
of COA Circular No. ensure that all documents
2012-001 dated June submitted are all dated.
14, 2012 and COA
Circular No. 2009-
001 dated February
12, 2009
ML The construction of We recommended that
2013 Municipal Police Management require the TWG
Par.
20 Stations in the to evaluate the circumstances of
Municipalities of the delay and impose the
Datu necessary liquidated damages, if
AnggalMidtimbang warranted, as provided for under
and Datu Saudi Article III paragraph 6 of the
Ampatuan, all in the Contracts and submit its
province of recommendation on the final
Maguindanao was action to be taken against the
idle for almost a year Contractors for their inability to
with only 33% and execute and complete the project
20% completion according to schedule and other
respectively, as of violations of the contract
December 31, 2013.
ML The Accountable We recommended that the Head
AAPSI PRO-ARMM ML 2013 Page 5 of 7
 2013 Officers for Checks of Agency require the Collecting
Par. and Official Receipts Officer and the Disbursing
21
did not prepare Officer to prepare the Report of
Report of Accountability for Accountable
Accountability for Forms (RAAF) on a monthly
Accountable Forms basis in its prescribed form. We
(RAAF) on a further recommend that
monthly basis in Management require the
violation of Section inventory of the accountable
98 of Government forms and ensure proper
Accounting and turnover whenever there are
Auditing Manual newly designated accountable
(GAAM) Volume I. officers.
ML The Collecting We recommended that the Head
2013 Officer did not of the Agency instruct the
Par.
22 deposit the Collecting Officer to deposit the
collections on a daily collections on a daily basis or at
basis or at least on least on the next banking day
the next banking day pursuant to Section 21 of the
in violation of New Government Accounting
Section 21 of the System (NGAS) Volume I.
NGAS Volume I.
ML No Bank We recommended that
2013 Reconciliation Management coordinate with the
Par.
23 Statements (BRS) are depository bank for the prompt
prepared regularly delivery of the Monthly Bank
for the funds Statements with the supporting
maintained with the documents to facilitate the
bank. timely reconciliation of cash
balances, and ensure that the
Accountant submit to the
Auditor monthly the BRS
together with the paid checks
and original copies of the
debit/credit memo pursuant to
COA Circular No. 96-011 dated
October 2, 1996.
ML Submissions of We recommended that the Head
2013 reports were not of Agency require the
Par.
24 made within the Disbursing Officer to submit the
AAPSI PRO-ARMM ML 2013 Page 6 of 7
 reglementary period Report of Disbursements (ROD)
in violation of pertaining to his cash advances
Section 100 of PD and the Reports of Check Issued
1445 thus, causing (RCI) together with all the
delay in the audit of disbursement vouchers and its
accounts by the attachments every 5th day of the
Auditor. ensuing month. We further
recommended that the RCI shall
be supported by the List of
Unreleased and Cancelled
Checks.
ML The PRO-ARMM We recommended that
2013 allocated an amount Management continue
Par.
25 of P5,458,350.00 for complying with the requirement
gender and in the GAA in order to address
development the gender issues within the
program which is agency’s mandate and
1.41% of the total implement the applicable
allotment for CY provisions in the GAA.
2013.
ML The PNP PRO- We recommended that
2013 ARMM had no Management integrate in the
Par.
26 plans/programs/proj agency’s regular activities,
ects related to the programs and projects that
differently-abled enhance the mobility and safety
persons and senior of differently– abled persons and
citizens for the year. senior citizens in accordance
with Section 32 of the General
Appropriations Act.

Agency sign-off:

_______________________________ ______________
Name and Position of Agency Officer Date

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