Civil Aviation Authority of the Philippines

Area Center III

Plaridel, Bulacan
AGENCY ACTION PLAN and
STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For the Calendar Year 2014
As of December 2015

Agency Action Plan

Ref.

ML
2014

Audit Observations

Audit Recommendations

The balance of the account DUE to BIR totaling P5,642,695.46 as of We recommended that management:
December 31, 2014 represents taxes withheld from suppliers of goods a. Exerts extra effort to analyze the unreconciled
and services and from salaries of officers and employees were not
balance to establish the correct Due to BIR
remitted as at year end in violation of Revenue Regulation No. 2-98. account, then remit immediately to the BIR the
taxes withheld to avoid imposition of charges and
penalties, and;
b. Require the accountant of CAAP Area Center
III to maintain updated general ledger for proper
monitoring of total taxes withheld and remitted to
the BIR

Page 1 of 8

Action Plan

Review pertinent documents to

reconcile Due to BIR accounts and to
establish correct account balance and to
remit such balances to BIR

Civil Aviation Authority of the Philippines

Area Center III
Plaridel, Bulacan
AGENCY ACTION PLAN and
STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For the Calendar Year 2014
As of December 2015

Agency Action Plan

Ref.

Audit Observations

Audit Recommendations

Action Plan

ML
2014

The agency failed to conduct the mandatory physical inventory for

calendar year 2014 contrary to Section 490 of GAAM Volume 1.
Thus, the actual existence and condition of the fixed assets
comprising the fixed assets account with a balance of P16,674,017.36
cannot be ascertained. Consequently, the balance of the fixed assets
accounts is doubtful.

We recommended to management the following: Conduct inventory of all Area III

a. Conduct immediately the actual physical
Property, Plant and Equipment
inventory of all fixed asset accounts pursuant to
Section 490 GAAM Volume 1 and submit
inventory reports pursuant to Section 122 of P.D.
1445.
b. Submit a separate written explanation stating
clearly the reasons why the Area Center did not
conduct actual physical inventory in view of the
sanction provided under Section 122 of P.D. 1445.

ML
2014

The Cash in bank account is unreconciled in the amount of

We recommended that management direct the
Review transactions to identify reconciling
P6,952,138.70 as of December 31, 2014 in violation of Section 74 of accountant to reconcile the balance per books and items and to record such adjustments to
PD 1445, thus, failure to reflect the correct cash in bank balance.
bank reconciliation reports, necessary adjustments reflect correct cash balance.
should be properly recorded in the books, to
reflect the correct cash in bank balance.

Page 2 of 8

Civil Aviation Authority of the Philippines

Area Center III
Plaridel, Bulacan
AGENCY ACTION PLAN and
STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For the Calendar Year 2014
As of December 2015

Agency Action Plan

Ref.

Audit Observations

Audit Recommendations

ML
2014

The CAAP Area Center III incurred significant delays in the

submission of Disbursement reports, Disbursement Vouchers and
other supporting documents of Calapan, Marinduque, Mamburao,
Romblon and San Jose Airport for the year 2014 contrary to Section
100 P.D. 1445 and Section 7.1 to 7.2 of COA Circular No. 2009-006
thus the performance of the audit works could not be done as
required.

ML
2014

The agency did not prepare GAD Plan contrary to Sections 4.1 of
We recommended for CAAP Area Center III to
Joint Circular 2004-001 and thereby limiting the benefits envisioned develop GAD plan to implement activities and
by the program.
projects addressing gender issues and concerns.

Action Plan

We recommended that the Disbursing Officers,

Issue memoradum, directing propmt and
Area Accountant and the Area Manager, of CAAP timely submission of liquidation reports.
Area Center III invariably exercise command
responsibility on the timely submission of
disbursement reports and corresponding
disbursement vouchers with complete supporting
documents within ten days of the ensuing month
pursuant to Section 7.1 to 7.2 of COA Circular
No. 2009-006 and Section 100 of P.D. 1445.

Agency sign-off:

Name and Position of Agency Officer

Page 3 of 8

Develop GST and GAD related

activities for the Area

Civil Aviation Authority of the Philippines

Area Center III
Plaridel, Bulacan
AGENCY ACTION PLAN and
STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For the Calendar Year 2014
As of December 2015

Agency Action Plan

Ref.

Audit Observations

Audit Recommendations

Action Plan

Note: Status of Implementation may be either be (a) Fully Implemented, (b) Ongoing, (c) Not Implemented, (d) Partially Implemented or (e) Delayed

Page 4 of 8

Philippines

N and
ATION
mendations
014

Agency Action Plan

Person/Dept.
Responsible
Kim Patrick C.
Victoria, Area
Accountant

Target Implementation Date

From
January 2015

To
December 2015

Status of
Implementation

Not Implemented

Reason for Partial/ Delay/ NonImplementation, if applicable

The Accountant is reviewing all

transactions for 2013 and prior
years and since some documents
cannot be found, it is impossible to
trace the beginning balances in the
book. As to the current year, the
Accountant is maintaining updated
ledgers of tax payments as well as
other personnel contributions.

Page 5 of 8

Action Taken/
Action to be
Taken

Philippines

N and
ATION
mendations
014

Agency Action Plan

Person/Dept.
Responsible
Kim Patrick C.
Victoria, Area
Accountant

Kim Patrick C.
Victoria, Area
Accountant

Target Implementation Date

Status of
Implementation

From
March 2016

To
June 2016

On-going

January 2015

December 2015

Not Implemented

Reason for Partial/ Delay/ NonImplementation, if applicable

The Accountant is still in

the process of tracing all
transactions concerning the Cash in
bank account.

Page 6 of 8

Action Taken/
Action to be
Taken

Philippines

N and
ATION
mendations
014

Agency Action Plan

Person/Dept.
Responsible
Kim Patrick C.
Victoria, Area
Accountant

Kim Patrick C.
Victoria, Area
Accountant

Target Implementation Date

Status of
Implementation

From
January 2015

To
May 2015

Implemented

March 2015

May 2015

Implemented

Reason for Partial/ Delay/ NonImplementation, if applicable

Date

Page 7 of 8

Action Taken/
Action to be
Taken

Philippines

N and
ATION
mendations
014

Agency Action Plan

Person/Dept.
Responsible

Target Implementation Date

From

Status of
Implementation

Reason for Partial/ Delay/ NonImplementation, if applicable

To

Page 8 of 8

Action Taken/
Action to be
Taken