BUREAU OF CUSTOMS

Sub-port of Dadiangas, General Santos City

AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION

Audit Observations and Recommendations
For the Calendar Year 2022
As of ___________

Agency Action Plan

Reason for Action
Target
Audit Audit Person/ Partial/Delayed/ Taken/
Reference Action Implementation Status of
Observations Recommendations Department Non- Action To be
Plan Date Implementation
Responsible Implementation Taken
From To
SAOR 2022 Overstaying Cargoes
Obs. No. 1 remained undisposed

A total of 3 We recommended that

overstaying containers Management require
carrying various the concerned
personnel to:
articles remained
undisposed in BOC
 conduct regular
Sub-port of Dadiangas review of disposal
for a period ranging proceedings and
from 189 days to more ensure that these
than 3 years as of are strictly
December 31, 2022 in followed and
violation of the CMTA monitored to be
able to meet
defined timeliness.

 conduct immediate
inventory of all
overstating
containers to
determine the
existence,
 Agency Action Plan
Reason for Action
Target
Audit Audit Person/ Partial/Delayed/ Taken/
Reference Action Implementation Status of
Observations Recommendations Department Non- Action To be
Plan Date Implementation
Responsible Implementation Taken
From To
condition, and
status of the goods
inside these
containers; and

 prioritize disposal
of perishable goods
to maximize
revenue collection.

SAOR 2022 Gaps in the internal

Obs. No. 2 control of Proper
Plant and Equipment

Improvement We recommended that

opportunities were Management:
noted over the
management of the  Inventory Team to
Property Plant and conduct the
Equipment and Semi- physical count of
expendable Property PPE and
Accounts, as prepare/submit the
demonstrated by the corresponding
gaps found in the RPCPPE (labelled
preparation and with the condition
reconciliation of and whereabouts of
property records in the the PPE) to the
accounting and Accounting and
property units, thereby Property Units,
influencing the copy the COA;
integrity of the data
upkeep, as basis of the  Property Officer to
management locate and present
 Agency Action Plan
Reason for Action
Target
Audit Audit Person/ Partial/Delayed/ Taken/
Reference Action Implementation Status of
Observations Recommendations Department Non- Action To be
Plan Date Implementation
Responsible Implementation Taken
From To
representations, to the to the audit team
prejudice of the users any missing
of the financial equipment,
information. otherwise, the
persons concerned
shall be made liable
for the loss thereof,
and report obsolete
and unserviceable
PPE through IIRUP
to the Accountant
for recording in the
book of accounts;

 Property Unit to list

down all obsolete
and unserviceable
PPE with complete
data in the IIRUP,
duly signed by the
Head of the
Accounting Unit,
Inspector
/Appraisal
Committee and
approved by the
Head of Agency or
authorized
representative and
submit to the
Disposal
Committee for
disposal;
 Agency Action Plan
Reason for Action
Target
Audit Audit Person/ Partial/Delayed/ Taken/
Reference Action Implementation Status of
Observations Recommendations Department Non- Action To be
Plan Date Implementation
Responsible Implementation Taken
From To

 Disposal
Committee to
immediately
dispose of all old
stocks and unusable
Office/Other
Supplies using
appropriate mode
of disposal, as
determined and
recommended by
the Committee, to
avoid further
deterioration, earn
income from their
sale, if warranted,
and make use of the
storage spaces
occupied by these
items;

 Instruct the
Property Officer
and the Accountant
to revisit COA
Circular 2022-004
dated May 31, 2022
for the proper
reclassification of
properties, prepare
the required forms,
records, and reports
 Agency Action Plan
Reason for Action
Target
Audit Audit Person/ Partial/Delayed/ Taken/
Reference Action Implementation Status of
Observations Recommendations Department Non- Action To be
Plan Date Implementation
Responsible Implementation Taken
From To
for the Semi-
Expendable
Properties as
prescribed by the
said circular and
ensure that the
Accounting and
Property divisions
periodically
conduct
reconciliation of
records under the
said account.

Agency sign-off:

ORLANDO C. ORLINO Date: _______________________

Port Collector

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