Status of Implementation of Prior Year's Audit Recommendations



STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT RECOMMENDATIONS

Of the 95 audit recommendations issued last year, 42 were fully implemented, 26 were partially implemented and 27 were not implemented, as shown below:

|Ref. |Audit Observations |Recommendations |Status/ |

| | | |Action Taken |

|AAR 2018 |The accuracy and reliability of the |Analyze and identify all possible causes of|Fully Implemented |

|B |year-end balance of Loans Receivable - |variances between book balance and ECs | |

|AOR No. 1 page |ECs amounting to P10.934 billion |confirmed balances; | |

|39 |(current and long-term) are doubtful as| | |

| |the results of confirmation from |Reconcile variances and upon acceptance by | |

| |Electric Cooperatives (ECs) disclosed |both parties, immediately make the | |

| |net understatement variance amounting |necessary adjustments in the books and the |Fully Implemented |

| |to P45.388 million, attributed mainly |ECs records to present the actual | |

| |to inclusion of interest/surcharge, |outstanding loan balance as of reporting | |

| |advance payment for interest, and paid |date; and | |

| |amortization in the EC confirmation, | | |

| |excess payments not deducted in EC’s |Conduct regular reconciliation of loans | |

| |confirmation, and loans and capitalized|receivable with the ECs to thresh out | |

| |interest not recorded in NEA books. |differences in the accounts. | |

| |Likewise, advance payment | | |

| |included/excluded in EC’s confirmation,| | |

| |unpaid amortization per NEA’s books, | |Fully Implemented |

| |and loans not included in EC’s | | |

| |confirmation renders the balance of | | |

| |loans receivable per NEA books | | |

| |overstated, affecting the fair | | |

| |presentation of accounts affected which| | |

| |is not in conformity with paragraph 27 | | |

| |of IPSAS 1. | | |

|AAR 2018 |The accuracy and reliability of the |Reconcile with PSALM the P369.652 million |Not Implemented |

|B |year-end balance of Loans Receivable - |discrepancy and identify the causes for | |

|AOR No. 2 page |Others (PSALM) amounting to P2.155 |consideration of settlement; |Reiterated in Part II AOR No. 1|

|41 |billion is doubtful as the results of | |page 36 of this Report. |

| |confirmation from PSALM disclosed |Analyze the P2.22 billion collection | |

| |material variance amounting to P369.652|covering June 27, 2001 to March 3, 2003 to | |

| |million, overstating the Loans |establish legitimacy; and |Fully Implemented |

| |Receivable - Others - PSALM, contrary | | |

| |to one of the qualitative | |The breakdown of P369.652 |

| |characteristic of financial reporting | |million that was directly |

| |which is reliability of information | |deducted from the monthly |

| |under Appendix B of IPSAS 1. | |billings of NEA in 2010 was |

| | |Adjust as necessary and enforce settlement |already submitted. |

| | |of any unpaid balance. | |

| | | |Not Implemented |

| | | | |

| | | |From 2014 to 2017, several |

| | | |meetings/ discussions were held|

| | | |but both parties had its own |

| | | |position on the issue. |

| | | | |

| | | |Waiting for the Decision of the|

| | | |OGCC to properly evaluate the |

| | | |matter. |

|AAR 2018 |Out of the total outstanding |Exhaust all possible remedies to collect |Partially Implemented |

|B |Miscellaneous Receivables amounting to |the receivables from the debtors and the | |

|AOR No. 3 page |P49.332 million (net) as of December |employees who are no longer connected with |Reiterated in Part II AOR No. 5|

|45 |31, 2017, only P0.900 million were |NEA; and |page 47 of this Report. |

| |collected and the amount of P48.473 | | |

| |million remained unsettled and |Expedite the evaluation and reconciliation | |

| |outstanding in the books for more than |of all overdue accounts to determine proper|Not Implemented |

| |10 years with remote possibility of |disposition and request authority to | |

| |collection, which may qualify for |write-off, if warranted. |NEA will request for the |

| |write-off in accordance with the | |write-off of Other Receivable |

| |provisions of COA Circular No. | |accounts totaling P13.360 |

| |2016-005. | |million once appropriate |

| | | |supporting documents are |

| | | |gathered as prescribed under |

| | | |COA Circular No. 2016-005. |

|AAR 2018 |Receivables from Local Government |Exhaust all possible remedies to collect |Not Implemented |

|B |Units, Non-Government Agencies (NGAs) |the receivables from the debtors; and | |

|AOR No. 4 page |and Private Franchise amounting to | |Reiterated in Part II AOR No. 5|

|48 |P17.591 million and | |page 47 of this Report. |

| |interests/surcharges amounting to |Assess and evaluate the dormant receivables| |

| |P16.674 million totaling P34.265 |and request for write-off of accounts as |Not Implemented |

| |million which have become dormant for |prescribed in COA Circular No. 2016-005 | |

| |more than 20 years remained unsettled |dated December 19, 2016. |Reiterated in Part II AOR No. 5|

| |as of audit date. | |page 47 of this Report. |

| | | | |

| | | | |

| | | | |

|AAR 2018 |The advance payment of loans consisting|Make the necessary adjustments in the books|Fully Implemented |

|B |of principal and interests by Electric |to reflect the correct balance of the | |

|AOR No. 5 page |Cooperatives (ECs) amounting to P99.579|affected accounts; and | |

|51 |million and P58.148 million, | | |

| |respectively, or a total of P157.727 |Record future advance payments of principal| |

| |million for CY 2018 were recognized as |to Other Deferred Credits and future | |

| |credits to Loans Receivables and |advance payments on interest to Other |Fully Implemented |

| |Interest Receivables, respectively, |Unearned Revenue for proper presentation in| |

| |instead of credits to Deferred Credits |the financial statements pursuant to COA | |

| |and Other Unearned Income, |Circular No. 2015-010. | |

| |respectively, contrary to COA Circular | | |

| |No. 2015-010, thereby understating the | | |

| |year-end balance of both Loans | | |

| |Receivables and Interest Receivables. | | |

| | | | |

| | | | |

| | | | |

|AAR 2018 |The existence, accuracy and reliability|Gather complete documentation and resubmit |Not Implemented |

|B |of account Merchandise Inventory as at |request for Relief from Accountability on | |

|AOR No. 6 page |year-end which have been dormant for |the damaged/burned inventory items recorded|Reiterated in Part II AOR No. 9|

|52 |more than 10 years amounting to P4.876 |as Merchandise Inventory for Sale up to |page 61 of this Report. |

| |million cannot be ascertained, due to: |P5.231 million with justification on its | |

| | |delay pursuant to COA Memorandum No. 92-751| |

| |Merchandise Inventory for Sale |for proper recording/reporting of the | |

| |representing the cost of equipment and |Inventory's balance; | |

| |materials inventory amounting to P5.231| | |

| |million have been damaged/burned in |Explain the discrepancy of the account | |

| |NUVELCO Staging Area in November 2001. |Merchandise Inventory for Sale per books | |

| |The request for relief from |and per List of Inventory attached to the | |

| |accountability, however, had not been |previous request amounting to P18,830.18; | |

| |approved due to incomplete |and | |

| |documentation as required under COA | | |

| |Memorandum No. 92-751 dated February |Review and analyze Merchandise Inventory in| |

| |24, 1992 and paragraph 44 of IPSAS 12, |Transit account with negative balances and |Not Implemented |

| |hence, the accountability and dropping |those no longer existing and effect the | |

| |from the books could not be undertaken;|necessary adjustments in the books to |The concerned Office committed |

| |and |present the true balance of the account. |to reconcile the account. |

| | | | |

| |Merchandise Inventory In Transit | | |

| |included negative balances totaling | | |

| |P12.346 million and delivered items | |Not Implemented |

| |totaling P11.992 million no longer | | |

| |existing. | |NEA will continue to reconcile |

| | | |the account. |

| | | | |

| | | | |

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| | | | |

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|AAR 2018 |The reliability of accounts Deferred |Review the miscellaneous deposits made for |Not Implemented |

|B |Charges and Receivables totaling P3.672|ITB for incidental costs and determine if | |

|AOR No. 7 page |million recorded as Other Assets cannot|such deposits were already consumed or used|Reiterated in Part II AOR No. 8|

|57 |be ascertained as the accounts have |based on the contract agreement and make |page 59 of this Report. |

| |been outstanding for more than 10 years|the necessary adjustments in the books and | |

| |wherein the deferred charges were not |use it to fund other projects of NEA; | |

| |consumed and the possibility of | | |

| |collecting receivables is remote. |Determine the possibility of collection for| |

| | |receivables included in NEA's bail-out | |

| |Likewise, Investment in Gasifier |program, otherwise, request for authority | |

| |Equipment Manufacturing Corporation |to write-off dormant receivable accounts | |

| |(GEMCOR) amounting to P0.938 million |per COA Circular No. 2016-005 dated | |

| |which was already foreclosed and the 10|December 19, 2016; and | |

| |percent equity in Bagong Lipunan | |Not Implemented |

| |Improvement of Sites and Services | | |

| |(BLISS) Livelihood Program amounting to| |Authority to write-off will be |

| |P100,000 which had been outstanding |Determine if there is any return of |requested once the necessary |

| |since 1990s casts doubt on the |investment from GEMCOR and BLISS livelihood|documents are gathered as |

| |existence of such investment. |program, otherwise make necessary journal |required under COA Circular No.|

| | |entries to adjust the investment's net |2016-005 dated December 19, |

| | |realizable value by providing allowance for|2016. |

| | |impairment to reduce the balance to its | |

| | |recoverable amount in accordance with IPSAS|Not Implemented |

| | |29 and COA Circular No. 2015-010. | |

| | | |Necessary documents will be |

| | | |collected and appropriate |

| | | |Journal Entry Voucher (JEV) |

| | | |will be prepared to take up |

| | | |Allowance for Impairment Loss |

| | | |for the account Investment from|

| | | |GEMCOR and BLISS Livelihood |

| | | |Program. |

|AAR 2018 |The accuracy and reliability of the |Require the Accountant and Property Officer|Fully Implemented |

|B |year-end balance of Property, Plant and|to coordinate and reconcile Accounting and | |

|AOR No. 8 page |Equipment (PPE) amounting to P201.019 |Property records respectively to be able to| |

|60 |million is doubtful due to: |identify the PPE items with no specific | |

| | |descriptions. If such PPE items do not | |

| |Inclusion of unidentified items |really exist with proper documentation, | |

| |described as "For Adjustment" in the |make the necessary adjustments in the books| |

| |PPE Schedule and Subsidiary Ledger |for proper presentation in the financial | |

| |maintained by Accounting Division |statements; | |

| |costing P36.454 million contrary to | | |

| |paragraphs 13, 26 and 27 of IPSAS No. |Require the Accountant to review and ensure| |

| |17; |that provision of depreciation of PPE | |

| | |should not exceed the residual value to | |

| |Over provision of depreciation of some |avoid over depreciation. Effect the | |

| |items with an aggregate cost of P5.510 |accounting adjustments in the books to | |

| |million by P185,727.43. |reflect the correct balance of the account;| |

| | |and | |

| |Overstatement of Accumulated | | |

| |Depreciation by P6.109 million and | |Not Implemented |

| |understatement of Retained Earnings by | | |

| |same amount due to over depreciation by| |Appropriate adjustments will be|

| |P4.963 million of some unidentified PPE|Analyze and reconcile the variance noted on|made after the reconciliation |

| |costing P11.295 million and provision |the balance of IT Equipment and Software |of all PPE items. |

| |of depreciation by P1.145 million of |and make the necessary adjustments in the | |

| |PPE with no cost. |books. |For CY 2019, FSAD will manually|

| | | |check the PPE schedule to |

| |Variance between Subsidiary Ledger (SL)| |ensure correctness of the book |

| |and Lapsing Schedule balance for IT | |value of PPE items. |

| |Equipment and Software amounting to | | |

| |P36,279.41 was noted. | |Fully Implemented |

|AAR 2018 |Foreclosed property in Bani/Bolinao was|Present the foreclosed lands purchased in |Not Implemented |

|B |recognized in the books at its book |Bani/Bolinao at its current fair value | |

|AOR No. 9 page |value which is not in conformity with |under Other Assets pursuant to COA Circular|The value of the property will |

|64 |COA Circular No. 2015-010. |No. 2015-010. |be adjusted in NEA’s books of |

| | | |accounts as soon as the market |

| | | |value is determined by Bani |

| | | |Municipal Assessor’s Office. |

|AAR 2018 |Property acquired through donation in |Require the Property Officer to submit |Not Implemented |

|B |CY 2017 were not recorded in the books |Report to the Accountant relative to the | |

|AOR No. 10 page |as of December 31, 2018 which is not in|donated properties; |The concerned Office is |

|65 |conformity with paragraphs 95 and 97 of| |coordinating with the donor, |

| |IPSAS 23 and Section 3.4 of COA | |Indra Philippines, Inc., to |

| |Circular No. 97-003 dated May 22, 1997.| |request for the necessary |

| | | |document related to the |

| | | |donation. |

| | | | |

| | | |Not Implemented |

| | |Provide labels and individual property | |

| | |numbers for the donated desk computers; and|Property numbers will be |

| | | |provided once the necessary |

| | | |documents related to the |

| | | |donation are received. |

| | | | |

| | | |Not Implemented |

| | |Require the accountant to record in NEA’s | |

| | |books all property acquired through |The concerned Office is |

| | |donation pursuant to Paragraphs 95 and 97 |coordinating with the donor to |

| | |of IPSAS 23 and adjust the carrying amount |request for the necessary |

| | |of the said properties as of December 31, |document related to the |

| | |2018. |donation. |

| | | | |

| | | |JEV will be immediately |

| | | |prepared once the appropriate |

| | | |documentary requirements are |

| | | |available. |

|AAR 2018 |The accuracy and reliability of the |Make necessary adjustment on affected |Fully Implemented |

|B |P17.398 billion year-end balance of |accounts totaling P2.752 million due to | |

|AOR No. 11 page |account Due to National Treasury which |incorrect computation of interest charged | |

|67 |represents Advances by the National |on advances and incorrect amount of | |

| |Government thru the Bureau of the |principal to correct the balance of the | |

| |Treasury on NEA’s foreign loans is |accounts as of December 31, 2018; and | |

| |doubtful due to the existence of | | |

| |variance amounting to P2.752 million |Record separately the interest charges on | |

| |per NEA’s books against the |advances from the principal to present the | |

| |confirmation from the BTr. |correct balance of the individual accounts | |

| | |as of December 31, 2018. | |

| | | | |

| | | | |

| | | |Fully Implemented |

|AAR 2018 |Cash balance of Regional |Continue to gather documents and reconcile |Not Implemented |

|B |Electrification Centers (RECs) |the balances; and | |

|AOR No. 12 page |classified under Other Assets – | |Reiterated in Part II AOR No. 8|

|70 |Regional Centers amounting to | |page 59 of this Report. |

| |P198,298.52 remained |Make the necessary adjusting entries in the| |

| |unreconciled/unadjusted which cast |subsidiary ledger to clear the balance of |Not Implemented |

| |doubt on the existence of the year-end |the account. | |

| |balance. | |NEA will continue to gather the|

| | | |necessary supporting documents |

| | | |and will make the necessary |

| | | |adjustment in NEA’s books to |

| | | |close the account. |

|AAR 2018 |Deficiencies were noted in the grant |Require Accountable Officers to: | |

|C |and liquidation of cash advances, | | |

|AOR No. 13 page |contrary to COA Circular No. 97-002 |prepare Report of Disbursements for partial| |

|72 |dated February 10, 1997, indicating |liquidation documents of cash advance and |Fully Implemented |

| |that monitoring of the same was not |submit one liquidation report only when the| |

| |effective, to wit: |liquidation supporting documents are | |

| | |complete before the due date of | |

| |Excess or unutilized cash advance was |liquidation; | |

| |not returned immediately by the | | |

| |Accountable Officer (AO) upon |return immediately any excess/unutilized | |

| |liquidation in violation of Item 5.7 of|cash advance upon liquidation; and | |

| |COA Circular No. 97-002, which may | | |

| |result in improper disposition or |that all the required liquidation | |

| |possible loss; |supporting documents are attached. | |

| | | | |

| |Liquidation of cash advance was made on|Require the Accounting Department to: | |

| |staggered basis, making it difficult to| | |

| |match liquidation report against the |demand Accountable Officers to liquidate |Fully Implemented |

| |supporting documents, contrary to sound|all their cash advances with complete | |

| |management; |supporting documents, except petty cash | |

| | |fund, at the end of the year and require | |

| |Additional cash advances were granted |them to refund immediately any unexpended | |

| |to two AOs despite non-liquidation or |balance; and | |

| |non-settlement of their previous cash | |Fully Implemented |

| |advances, which is not in accordance |refrain/stop from granting additional cash | |

| |with Item 4.1.2 of COA Circular No. |advances to officers and employees without | |

| |97-002, resulting in accumulation of |liquidating first their previous cash | |

| |cash advance; and |advance/s; | |

| | | | |

| |Cash advances granted to 13 AOs |Designate other bonded employees with no | |

| |totaling P246,378.00 were not |outstanding cash advance as SDO for | |

| |liquidated at the end of the year, |specific undertakings to prevent | |

| |contrary to Item 5.8 of COA Circular |simultaneous/ overlapping of cash advance |Fully Implemented |

| |No. 97-002, resulting in accumulation |to one particular SDO; and | |

| |of cash advance at year-end. | | |

| | |Closely monitor the granting and | |

| | |liquidation of cash advance to ensure | |

| | |compliance with the aforecited provisions | |

| | |of COA Circular No. 97-002. | |

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| | | |Fully Implemented |

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| | | |Not Implemented |

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| | | |NEA will evaluate the necessity|

| | | |of designating other Special |

| | | |Disbursing Officer for specific|

| | | |undertakings. |

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| | | |Fully Implemented |

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|AAR 2018 |Employees who retired/resigned were |Require the Human Resource and Management |Fully Implemented |

|C |given terminal leave benefits in CY |Office (HRMO) to submit the lacking | |

|AOR No. 14 page |2018 totaling P2.936 million without |documents pursuant to Section 4.6 of PD No.| |

|78 |complying with the prescribed |1445 to avoid the issuance of a Notice of | |

| |documentary requirements under Section |Suspension; | |

| |5.13 of COA Circular No. 2012-001 and | | |

| |GSIS Memorandum Circular No. 003, s. |Require the HRMO and Accountant to closely | |

| |2015, hence the amount paid cannot be |monitor leave credit balances of the | |

| |ascertained. |employees to ensure that only employees | |

| | |with accumulated fifteen (15) days VL | |

| |Moreover, NEA paid monetization of |should be allowed to monetize the minimum |Fully Implemented |

| |leave credits to employees without |ten (10) days and at least five (5) days is| |

| |observing the required accumulated |retained after monetization; and | |

| |fifteen (15) days vacation leave (VL) | | |

| |credits, minimum ten (10) days and at |Strictly comply with the documentary | |

| |least five (5) days retained after |requirements under COA Circular No. | |

| |monetization which is not in accordance|2012-001 and GSIS Memorandum Circular No. | |

| |with Section 22 of Omnibus Rules on |003, s. 2015 on the payment of terminal | |

| |Leave. |leave benefits and observe the rules on | |

| | |monetization of leave provided under | |

| | |Section 22 of Omnibus Rules on Leave. | |

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| | | | |

| | | | |

| | | |Fully Implemented |

|AAR 2018 |The subsidy balance ranging from 1 to |Review the evaluation of project cost to |Fully Implemented |

|C |56 percent totaling P2.499 billion |determine the right amount to release based| |

|AOR No. 15 page |pertaining to the 1,773 liquidated |on the causes of unreleased funds ranging | |

|81 |SEP/BLEP/PAMANA projects remained |from 1 to more than 50 percent for more | |

| |unreleased to the concerned ECs as of |efficient budget allocation of subsidized | |

| |December 31, 2018 contrary to Section |projects and to maximize the use of funds | |

| |4.5.3 of COA Circular No. 2007-001, |released by the National Government (NG) | |

| |hence, casts doubt on the reliability |thru the BTr; | |

| |of the evaluated project cost. | | |

| | |Evaluate thoroughly the ECs request for | |

| | |subsidy in accordance with the evaluated | |

| | |project cost and to release only what is | |

| | |required; and | |

| | | | |

| | |Conduct confirmation/ inspection of the | |

| | |reported potential household/population |Fully Implemented |

| | |unenergized as per Barangay Certification. | |

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| | | | |

| | | |Not Implemented |

| | | | |

| | | |NEA will discuss the matter on |

| | | |the Total Electrification. |

|AAR 2018 |The 90 percent initial release of |Stop the grant of 90 percent initial |Not Implemented |

|C |subsidy funds to electric cooperatives |release of subsidy fund to ECs and conform | |

|AOR No. 16 page |(ECs) in CY 2018 for the implementation|with COA Circular No. 2007-001; |Reiterated in Part II AOR No. |

|84 |of electrification projects totaling | |12 page 68 of this Report. |

| |P1.479 billion (gross) was found to be |Process only request for subsidy releases | |

| |excessive which was not in accordance |when previous subsidy balances are fully |Partially Implemented |

| |with Item 4.2 of COA Circular No. |liquidated; | |

| |2007-001. | |The NEA Administrator issued |

| |Forty-two ECs were released with | |Memorandum dated February 21, |

| |subsidy funds for 2018 SEP projects | |2019 and July 11, 2019 |

| |amounting to P1.208 billion even if | |directing the AMGD, FSD and |

| |there were subsidy balances totaling | |TEREDD Managers to urgently |

| |P529 million that were not yet fully | |process the release of the |

| |liquidated, contrary to Section 2 of | |subsidy funds for the 2019 SEP |

| |COA Circular No. 2012-001. | |subsidy to the identified EC |

| | | |with the subsidy funds from |

| |Also, subsidy for the construction of | |prior years yet to be |

| |distribution lines were released to 40 | |liquidated. |

| |ECs simultaneously with the release of | | |

| |subsidy for the installation of kwhr | |Partially Implemented |

| |meters, duplex service drop wires and | | |

| |housewiring materials which is not in | |The NEA Administrator issued |

| |conformity with Section 2 of COA | |Memorandum dated February 21, |

| |Circular No. 2012-001. | |2019 and July 11, 2019 |

| | |Demand the concerned ECs to immediately |directing the AMGD, FSD and |

| | |liquidate the completed and energized |TEREDD Managers to urgently |

| | |projects pursuant to COA Circular No. |process the release of the |

| | |2012-001 and the MOA between NEA and ECs; |subsidy funds for the 2019 SEP |

| | |and |subsidy to the identified EC |

| | | |with the subsidy funds from |

| | | |prior years yet to be |

| | | |liquidated. |

| | | | |

| | | |Fully Implemented |

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| | |Release subsidy funds for the installation | |

| | |of kwhr meters, duplex service drop wires | |

| | |and housewiring materials, after partial | |

| | |liquidation of construction of distribution| |

| | |lines by EC’s submission to NEA the | |

| | |Certification of Construction of Completed | |

| | |(COCC) projects duly certified by the | |

| | |Barangay Chairman of the respective sitios | |

| | |and the authorized officials of ECs. | |

|AAR 2018 |Unliquidated subsidy balance amounting |Require ECs to: | |

|C |to P23.903 billion covering the period | | |

|AOR No. 17 page |from CYs 2011-2018 for the SEP, BLEP, |liquidate all subsidy releases that are |Partially Implemented |

|94 |PKKV, TISP-ARMM, YRRP and other |already due for liquidation by submitting | |

| |calamity grants projects was reduced to|all the required liquidation together with |NEA already liquidated the |

| |P1.052 billion, however, remained |Accounting of Funds with its supporting |total amount of P2.206 billion |

| |unliquidated as of December 31, 2018, |documents to validate the charges made to |as of December 31, 2019. |

| |which is not in conformity with Section|the subsidy fund; and | |

| |2 of COA Circular No. 2012-001 and | | |

| |Section 4 of the Memorandum of |return the unliquidated funds of all | |

| |Agreement (MOA) between NEA and ECs. |completed projects from prior years | |

| | |considering that the projects are already |Partially Implemented |

| | |more than three years since its inception; | |

| | | |Two ECs namely SAJELCO and |

| | | |BASELCO already returned the |

| | | |PKKV balance totaling P8,000 |

| | | |under OR No. 456 and 457 dated |

| | | |April 5 and 11, 2019. |

| | | | |

| | | |Also, NEA sent letter to |

| | | |ABRECO, ZAMCELCO and SORECO I |

| | | |to return the unliquidated |

| | | |subsidy funds from 2015 and |

| | | |prior years. |

| | | | |

| | | |Partially Implemented |

| | | | |

| | | |NEA required the 15 ECs to |

| | |Refrain from releasing additional subsidy |execute an Affidavit of |

| | |until ECs fully liquidate prior releases; |Undertaking to fully liquidate|

| | |and |the subsidy fund balances. As |

| | | |of December 31, 2019, there |

| | | |were nine ECs that had fully |

| | | |liquidated. |

| | | | |

| | | |Partially Implemented |

| | | | |

| | | |Most of the ECs are fully |

| | | |compliant except for some which|

| | | |encountered delay due to |

| | | |fortuitous event such as |

| | | |typhoons and earthquakes. |

| | |Comply strictly with Section 4 of the MOA | |

| | |as agreed by NEA and ECs. | |

|AAR 2018 |The Accounting of Funds (AFs) |Require the 11 ECs audited in CY 2018 to |Partially Implemented |

|C |submitted by some ECs for 170 |return/remit the unexpended balances | |

|AOR No. 18 page |liquidated subsidies under Regular |amounting to P94.660 million; |NEA required the ECs to return |

|97 |Subsidy, SEP, BLEP, YRRP and Calamity | |the unexpended balances and as |

| |Grant with reported | |of December 31, 2019, six ECs |

| |unexpended/unutilized balance totaling | |remitted to NEA the total |

| |P43.684 million were not | |amount of P18.632 million. |

| |returned/remitted immediately upon | | |

| |liquidation due to NEA’s | |Fully Implemented |

| |non-enforcement of Section 7 of the | | |

| |MOA, hence, deprived the government of |Ensure that only related/allowed expenses |The Compliance Officer of ASD |

| |funds to utilize for other projects. |are charged in the AF; |excluded in the liquidation the|

| | | |expenses not within the NEA |

| |Deficiencies/ discrepancies were noted | |Memo no. 2019-042 dated August|

| |on the ECs’ supporting documents, | |1, 2019 regarding amendment of |

| |resulting in the increase of the | |the guidelines in |

| |reported unexpended balance of | |identification of allowable |

| |P43.684 million per AFs to P94.660 | |charges against contingency |

| |million (net of amount already | |funds for subsidy funded |

| |returned) and the same was not | |projects. |

| |returned/remitted to NEA contrary to | | |

| |Section 4.5.6 of COA Circular No. | |Fully Implemented |

| |2007-001 and Sections 2 and 7 of the | | |

| |MOA and NEA Memorandum No.2013-023. | | |

| | | | |

| |ECs with subsidy deficit of P19.232 | | |

| |million is to be covered with the | | |

| |release of the 49-50 percent | | |

| |remaining/retention balance but not to |Inform the concerned EC’s to submit | |

| |exceed the actual disbursement under |required documents for the release of the | |

| |Section 4 of the MOA. |remaining balances amounting to P17.780 | |

| | |million but not to exceed the actual | |

| |Unexpended balance amounting to |disbursements pursuant to Section 4 of the | |

| |P105.247 million remained unreturned |MOA, only after the unexpended balances | |

| |for projects audited in CYs 2014-2017. |have been settled, if any; | |

| | | |Fully Implemented |

| |Liquidated subsidies were not reversed |Refund to CENPELCO and ISELCO I the excess | |

| |and unexpended subsidy balances per |returns/remittances amounting to | |

| |audit were not recognized in NEA’s |P300,204.84; | |

| |books contrary to Section 112 of PD No.| | |

| |1445. Hence, the reliability of the |Require the EC’s to submit the required | |

| |account Due from NGOs/POs was |documents to validate the charges made in | |

| |doubtful. |the AFs together with the supporting |Fully Implemented |

| | |schedule of the previous and the revised | |

| | |AFs, for verification and adjustment of the| |

| | |total unexpended balances, otherwise, | |

| | |return to NEA the total amount of P105.247 | |

| | |million; | |

| | | | |

| | |Prepare the necessary accounting entries in| |

| | |NEA’s books to reflect the correct amount | |

| | |of Due from NGOs/POs account and to be able| |

| | |to monitor the status/movement of the | |

| | |unexpended/unutilized subsidy balances | |

| | |pursuant to Section 112 of PD No. 1445; and| |

| | | | |

| | |Strictly enforce the provision of Section 7| |

| | |of the MOA on the return/remittance of |Partially Implemented |

| | |unutilized funds. | |

| | | |NEA prepared accounting entry |

| | | |for IFELCO. |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | |Partially Implemented |

| | | | |

| | | |The TED and ASD is currently |

| | | |monitoring the return of |

| | | |unutilized subsidy balance |

| | | |before the final release. |

|AAR 2018 |The Disbursements Acceleration Program |Immediately return to the Bureau of the |Partially Implemented |

|C |(DAP) under 2011 OPAPP/TISP, OVLP/LGSF |Treasury the unreleased subsidy fund | |

|AOR No. 19 page |and 2012 Subsidy Funds allocated for |amounting to P102.565 million in compliance|NEA returned to the BTr on |

|103 |rural electrification totaling P102.565|with Section 83 of the General Provisions |April 24, 2019 with OR No. |

| |million remained unreleased as of |of General Appropriation Act of 2018 and |7059091 the amount of P64.303 |

| |December 31, 2018 and not returned to |the Supreme Court decision; |million. The amount of P11.214|

| |the Bureau of the Treasury (BTr) in | |million was released to |

| |violation of Section 83 of the General | |PROSIELCO and BATANELCO while |

| |Provisions of General Appropriation Act| |the remaining balance of |

| |of 2018. | |P27.048 million is still being |

| | | |validated and verified by NEA |

| |Likewise, the DAP funds released to | |from the concerned ECs as to |

| |Electric Cooperatives (ECs) totaling | |the release of the retention |

| |P31.767 million remained unliquidated | |amount subject to the |

| |as of December 31, 2018, in violation | |submission of required |

| |of Section 4.5.6 of COA Circular No. | |supporting documents. |

| |2007-001 and Sections 3 and 4 of the | | |

| |MOA between NEA and ECs. | |Partially Implemented |

| | | | |

| | | |NEA explained that in order to |

| | | |meet the directive of President|

| | | |Rodrigo R. Duterte to remove |

| | |Stop the practice of granting subsidies to |the barriers to rural |

| | |ECs without liquidating first the previous |electrification and for NEA to |

| | |subsidy granted in compliance with the MOA |complete the energization of |

| | |and Section 4.5.6 of the COA Circular No. |sitios as scheduled, the |

| | |2007-001; |Administrator issued directives|

| | | |to release subsidy funds for |

| | | |2018 and 2019 SEP projects. |

| | | | |

| | | |Partially Implemented |

| | | | |

| | | |Status as of December 31, 2019 |

| | | |showed that only projects of |

| | | |CAMELCO and CASELCO remained |

| | | |unliquidated. |

| | | | |

| | | | |

| | | | |

| | |Strictly require the concerned ECs to | |

| | |immediately liquidate subsidy funds |Fully Implemented |

| | |received pursuant to Sections 3 and 4 of | |

| | |the MOA, with attached schedule or summary | |

| | |of documents to support the charged | |

| | |disbursements properly arranged and labeled| |

| | |to facilitate the closing of the books of | |

| | |both ECs and NEA; and | |

| | | | |

| | |Direct the ECs to strictly comply with the | |

| | |agreed provisions specifically Sections 3 | |

| | |and 4 of the MOA. | |

|AAR 2018 |Of the P574.043 million |Stop the practice of recording |Partially Implemented |

|C |returned/remitted subsidy by 72 ECs in |returned/remitted unutilized | |

|AOR No. 20 page |CYs 2017-2018, P121.297 million were |subsidy receipts including interest earned |ECs remitted unutilized subsidy|

|107 |booked under the NEA’s General Fund |to General Fund accounts and record any |funds to NEA either through |

| |accounts instead of the respective |succeeding returns of subsidies from ECs to|check or direct deposit to |

| |Subsidy Fund accounts which is contrary|its respective Subsidy Fund accounts; and |NEA’s bank accounts. Of the |

| |to Section 84 of Presidential Decree | |P121.297 million remitted by |

| |(PD) No. 1445. | |ECs directly to NEA’s |

| | | |Administrative Accounts through|

| | | |online deposit, only the amount|

| | | |of P78.408 million was |

| | | |transferred to Subsidy account.|

| | | | |

| | | |Fully Implemented |

| | | | |

| | |Effect the accounting entry to reclassify |JEV-2019-09-005643 dated |

| | |the recording of the returned/remitted |September 3, 2019 was prepared |

| | |unexpended subsidy from NEA’s Corporate |to reflect the amount |

| | |Fund to its respective Subsidy Fund |transferred to LBP BE Fund in |

| | |accounts to reflect the correct balance of |the amount of P78.408 million. |

| | |the accounts. | |

| | | | |

|AAR 2018 |Obligated/Allocated SEP and/or BLEP |Submit explanation/ justification on the |Fully Implemented |

|C |projects aged two to seven years |non-release of obligated/allocated subsidy | |

|AOR No. 21 page |totaling P70.135 million remained |funds to 12 ECs for more than two to seven | |

|110 |unreleased as of December 31, 2018 |years and the unreleased subsidy funds for | |

| |which is not in accordance with Section|ALECO; | |

| |2 of P.D. No. 1445, thus, deprived the | | |

| |intended beneficiaries of the |Reevaluate thoroughly the ECs’ requested | |

| |unenergized sitios of much-needed funds|subsidy funds, if any, and expedite the | |

| |for electrification. |obligation/allocation and release of the | |

| | |said request to ECs specifically sitios | |

| | |that are in dire need of the energization; |Partially Implemented |

| | |and | |

| | | |NEA continued in closely |

| | | |coordinating with the ECs for |

| | | |the submission of the required |

| | |Return the funds if no longer needed. |documents to expedite the |

| | | |processing of ECs’ requests. |

| | | | |

| | | |Partially Implemented |

| | | | |

| | | | |

| | | |Management took note of this |

| | | |audit recommendation. |

|AAR 2018 |There is a variance amounting to |Ensure that all liquidated subsidies |Fully Implemented |

|C |P44.690 million between LEYECO II’s |recorded in NEA’s books are duly | |

|AOR No. 22 page |YRRP Accounting of Fund (AF) and AF per|verified/examined first before submission | |

|113 |audit due to NEA’s non-verification of |to COA Office for audit and strictly | |

| |the liquidation documents before |enforce EC’s compliance with Item No. 5.4 | |

| |recording in its books contrary to Item|of the COA Circular No. 2007-001, MOA and | |

| |No. 5.4 of COA Circular No. 2007-001 |NEA Memorandum dated February 20, 2014; | |

| |dated October 25, 2007. As a result, | | |

| |LEYECO II’s unexpended balance was |Conduct due diligence in verifying the | |

| |increased from P6.436 million per AF to|validity of all supporting documents | |

| |P51.126 million per audit which must be|submitted on payments of salaries of | |

| |returned to NEA due to lack/absence of |regular personnel amounting to P24.327 | |

| |supporting documents or not allowable |million charged to subsidy fund prior to | |

| |disbursements as required in Sections 2|approval; | |

| |and 7 of the MOA and NEA Memorandum | |Fully Implemented |

| |dated February 20, 2014. | | |

| | |Direct/Require LEYECO II to: |NEA required and LEYECO II |

| |Also, the submitted documents attached | |complied with the supporting |

| |to the EC’s request for approval of |return/refund to NEA the unexpended/ |documents necessary to validate|

| |charging the salaries of regular |unutilized balance of the YRRP fund |the charged salaries to the AF.|

| |personnel against the YRRP fund |received amounting to P51.126 million | |

| |amounting to P24.327 million appeared |resulting from non-allowable charges and | |

| |not verified by NEA prior to approval |without supporting documents, and furnish| |

| |due to deficiencies noted, hence, not |immediately the COA Office a photocopy of | |

| |considered in audit. |the official receipt, for monitoring | |

| | |purposes; |Partially Implemented |

| | | | |

| | | |Only the total amount of |

| | |submit immediately the lacking required |P28.335 million was |

| | |documents as enumerated in paragraph 22.11 |returned/remitted to NEA, |

| | |and other related documents with the |leaving a balance of P22.791 |

| | |supporting schedule/summary of the previous|million. |

| | |and the revised schedule, for comparison, | |

| | |verification and adjustment of the | |

| | |unexpended balance to establish proper | |

| | |utilization of subsidy funds pursuant to | |

| | |Sections 2 and 7 of MOA and NEA Memorandum | |

| | |dated February 20, 2014; and | |

| | | | |

| | |conduct a thorough review of the ECs AFs to|Fully Implemented |

| | |ensure reconciliation with the supporting | |

| | |documents in order to have an accurate/ | |

| | |correct reporting of AF. | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | |Not Implemented |

| | | | |

| | | |NEA’s concerned Department/ |

| | | |Division on the implementation |

| | | |and monitoring of government |

| | | |subsidy funds do not |

| | | |acknowledged such |

| | | |responsibility. |

|AAR 2018 |The absence of standard price index for|Spell out in the MOA specific provisions on|Partially Implemented |

|C |vehicle rentals resulted in excessive |vehicle rental utilization and provide | |

|AOR No. 23 page |charging in the AFs for the |policy/standard price index/price cap that |NEA issued Memorandum No. |

|119 |YRRP/SEP/BLEP projects implemented by |will serve as guide to ECs. |2019-042 dated August 1, 2019 |

| |Bohol lI Electric Cooperative, Inc. | |regarding amendment of the |

| |(BOHECO II), Leyte IV Electric | |guidelines in identification of|

| |Cooperative, Inc. (LEYECO IV) and | |allowable charges against |

| |Southern Leyte Electric Cooperative, | |contingency funds for subsidy |

| |Inc. (SOLECO) totaling P19.982 million.| |funded projects. |

| |Thus, economy and efficiency were not | | |

| |ensured, which was inconsistent with | | |

| |Section 2 of P.D. No. 1445. | | |

|AAR 2018 |Quantity and capacity of distribution |Re-evaluate the approved evaluated cost |Partially Implemented |

|C |transformers installed in ZAMCELCO |taking into consideration the transformer | |

|AOR No. 24 page |projects for SEP 2013 and 2014 with |sizes based on the requested number of PHH |Management will reevaluate the |

|120 |subsidy released totaling P24.21 |and the inspection conducted on the unusual|approved cost taking into |

| |million were deemed excessive, thus, |size of transformer and line spanning as |consideration the transformer |

| |casts doubt on the reliability of the |shown in the As-Built Staking Sheets of the|sizes and the household |

| |approved evaluated cost of the project |completed subsidy funded projects in |connections as well. The After |

| |which may contribute to EC’s system |ZAMCELCO 2013-2014 SEP; |Mission Report will be |

| |loss and the subsidy fund was not | |furnished to COA once the |

| |economically and efficiently utilized. | |inspection have materialized. |

| | | | |

| | |Evaluate ECs request for the release of |Not Implemented |

| | |fund with utmost care and thoroughly | |

| | |inspect completed subsidy funded projects |EC’s 2013-14 SEP projects is |

| | |to utilize economically and efficiently the|for re-evaluation. . |

| | |subsidy provided by the National | |

| | |Government; and | |

| | | | |

| | |Institute measures against the employee/s | |

| | |involved in the approval of the project | |

| | |cost and the CFIA issued, if determined | |

| | |negligent. |Not Implemented |

| | | | |

| | | |NEA will validate/inspect first|

| | | |the projects to determine if |

| | | |negligence have occurred. |

|AAR 2018 |NEA approved NOCECO’s request for |Require the NOCECO to: | |

|C |realignment on the variance of | | |

|AOR No. 25 page |disbursements charged in the AFs due to|return the amount of P24,847.73 | |

|123 |unsupported documents covering the |representing unexpended balance below |Fully Implemented |

| |period October 16, 2009 to June 30, |P100,000 in compliance with Section 7 of | |

| |2017 amounting to P6.8 million in spite|the MOA; | |

| |of the filing beyond the prescriptive | | |

| |period, contrary to Section 7 of the |submit the lacking documents properly | |

| |MOA. |labeled together with supporting schedules | |

| | |per project to support the disbursements/ | |

| |Likewise, the approved request for |charges included in the AF amounting to | |

| |realignment pertains to the amount of |P6.266 million otherwise, compel NOCECO to |Not Implemented |

| |unsupported disbursements charged in |return/remit the same to NEA in accordance | |

| |the AF which is subject to the |with Section 7 of the MOA; and |NOCECO informed that it could |

| |submission of correct documentation | |no longer submit the lacking |

| |instead of from the cost of | |documents and such was the |

| |unimplemented projects. | |reason for the request for |

| | | |realignment which was approved |

| | | |by NEA. NOCECO pursued the |

| | | |construction of the approved |

| | | |realignment, thus could no |

| | | |longer return to NEA the |

| | |Strictly enforce the prescribed period of |unsupported disbursements/ |

| | |filing request for realignment in |charges amounting to P6.266 |

| | |accordance with Section 7 of the MOA. |million. |

| | | | |

| | | |Fully Implemented |

| | | | |

|AAR 2018 |Liquidation of subsidy funds of ISELCO |Validate the AFs’ correctness of the |Fully Implemented |

|C |I amounting to P23.564 million was not |disbursements/charges duly/properly signed | |

|AOR No. 26 page |supported by Certificate of |and dated by the concerned officers and | |

|128 |Completion/CFIA which is not in |employees as proof that the documents are | |

| |conformity with Section 5.4 of COA |reviewed; and | |

| |Circular No. 2007-001 dated October | | |

| |25, 2007 and Section 4 of the |Direct the concerned ECs to submit the | |

| |Memorandum of Agreement (MOA). |required CFIA/ Inspection Report and | |

| |Moreover, ISELCO I received two subsidy|Certificate of Project Completion to | |

| |funds for same project from DOE and |support the liquidation of subsidy funded | |

| |NEA. |projects as provided in Section 5.4 of COA |Fully Implemented |

| | |Circular No. 2007-001 dated October 25, | |

| |Likewise, there were |2007 and Section 4 of the MOA. |Management informed that they |

| |disbursements/charges included in the | |cannot issue the CFIA for the |

| |AFs of ISELCO I, PROSIELCO and ZAMCELCO| |rehabilitation of lines damaged|

| |totaling P3.447 million even though | |by Typhoons Juan, Pedring and |

| |incurred prior to the receipt of the | |Quiel since the distribution |

| |subsidy fund and start of the project | |lines were subsequently |

| |and after the completion date/issuance | |destroyed by Typhoon Labuyo in |

| |of CFIA. | |2013. Instead, an affidavit |

| | | |executed by EC’s General |

| | | |Manager was submitted stating |

| | | |that the projects were already |

| | | |completed but again destroyed |

| | | |by Typhoon Labuyo and that |

| | | |inspection of rehabilitated |

| | | |lines could no longer be |

| | | |possible due to variation of |

| | | |repairs over time. It was also|

| | | |supported by a Certification |

| | | |from Provincial Disaster Risk |

| | | |Reduction Management Office |

| | | |(PDRRMO). |

| | | | |

| | | |Likewise, NEA explained that |

| | | |submission of CFIA will not be |

| | | |required in a calamity loan. |

| | | |When the calamity loans were |

| | | |converted into subsidy in 2014,|

| | | |the projects were already |

| | | |destroyed by Typhoon Labuyo in |

| | | |2013. |

| | | | |

| | | |Meanwhile, ISELCO I submitted |

| | | |the CFIA for Brgy. Mabbayad, |

| | | |Certificate of Energization, |

| | | |BLEP’s funding source and |

| | | |damage reports for typhoons |

| | | |Juan, Pedring and Quiel. |

|AAR 2018 |The subsidy funded projects of eight |Take appropriate measures to ensure the |Partially Implemented |

|C |ECs were completed beyond the |completion of the projects within the | |

|AOR No. 27 page |prescribed period of six months after |prescribed period as required in Section 3 |NEA monitors the projects |

|130 |subsidy receipts or a delay ranging |of the MOA by enhancing the procedures |weekly. With personnel |

| |from one day to 43 months which is not |employed in evaluating the project proposal|assigned per region, the |

| |compliant with Section 3 of the MOA, |of the ECs which would address the ordinary|personnel see to it that the |

| |resulting in delayed attainment of the |issues encountered by concerned ECs during |project is completed on time. |

| |benefits derived from the project. |the implementation of the project; |But due to unfavorable |

| |Likewise, the conduct of inspection, | |crcumstances, if the EC is slow|

| |liquidation of subsidy receipts and | |in the implementation, the EC |

| |project close-out were also delayed | |is required to submit |

| |which is not in accordance with the | |explanation/ justification on |

| |applicable period covered by Section | |the issued/problems. |

| |4.a of the MOA and NEA Memorandum No. | | |

| |2013-023. |Advise ECs on prompt reporting of any |Partially Implemented |

| | |unexpected circumstances beyond their | |

| | |control that could impede the timely |NEA will reiterate and issue an|

| | |completion of a project supported by |Advisory to ECs to comply |

| | |written request for extension of time for |with the timeline as indicated |

| | |evaluation of concerned NEA official; |in the MOA. |

| | | | |

| | |Direct ECs for the adherence to the | |

| | |timeframe provided under the MOA for the |Partially Implemented |

| | |timely conduct of inspection, liquidation | |

| | |of subsidy funds and project close-out; and|NEA will reiterate and issue an|

| | | |Advisory to ECs for the |

| | | |timely conduct of inspection, |

| | | |liquidation of subsidy funded |

| | | |projects. |

| | | | |

| | |Strictly enforce sanctions provided in the |Fully Implemented |

| | |MOA. | |

| | | |NEA issued Memorandum No. |

| | | |2017-009 dated April 6, 2017 on|

| | | |the completion of SEP and BLEP |

| | | |projects and liquidation of |

| | | |subsidy fund released within |

| | | |the prescribed timeline. |

| | | |Also, NEA issued a policy |

| | | |guidelines on the |

| | | |implementation of STEP. |

|AAR 2018 |The Housewiring Program with project |Device a system of implementation of the |Not Implemented |

|C |cost approved by NEA for Electric |Housewiring Program to attain the objective| |

|AOR No. 28 page |Cooperatives (ECs) was not effectively |of total electrification to help uplift the|The Cluster on Total |

|134 |implemented by the ECs due to large |lives of the marginalized consumers; |Electrification will discuss |

| |number of potential households not | |the matter. |

| |connected resulting in non-attainment |Direct the ECs to inspect all SEP projects | |

| |of the objective of the program. |with Housewiring Program and identify all | |

| | |beneficiaries who were not provided with | |

| | |the complete housewiring materials |Partially Implemented |

| |Likewise, some deficiencies were noted |specifically the sitios mentioned above and| |

| |in the implementation of the program |provide them with the lacking materials; | |

| |and not compliant with NEA Memorandum | |Issued an Advisory to ECs dated|

| |No. 2011-024 which deprived the |Plan or design a mechanism to enhance the |June 1, 2020 on the Housewiring|

| |privilege of the poorest segment in the|monitoring of the Housewiring program |Program for the subsidy funded |

| |rural areas from the extended |implementation; |projects. |

| |government program that will help | | |

| |uplift their lives. | |Not Implemented |

| | |Require the ECs to assist the | |

| | |households/beneficiaries in securing an |The Cluster on Total |

| | |affordable and hassle-free electricity |Electrification will discuss |

| | |connection ; |the matter. |

| | | | |

| | |Encourage ECs to energize the potential |Fully Implemented |

| | |households to ensure the effectiveness of | |

| | |the implementation of the electrification |Issued Advisory to ECs dated |

| | |projects; and |June 21, 2018. |

| | | | |

| | |Direct the ECs to strictly observe the | |

| | |housewiring policy in compliance with NEA |Fully Implemented |

| | |Memorandum No. 2011-024. | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | | |

| | | |Fully Implemented |

| | | | |

| | | | |

| | | | |

|AAR 2018 |NEA has GAD Plan and Budget for CY 2018|Increase the budget to be allocated for GAD|Partially implemented |

|D |but the allocated budget of P0.527 |plan and programs to effectively carry out | |

|AOR No. 29 page |million for its programs, activities |GAD projects and activities and achieve |NEA will continue to study the |

|138 |and projects was not compliant with the|GAD’s mandate in NEA as required by RA |possible attribution of its |

| |5.0 percent mandatory requirement of |10964 or GAA of 2018 and PCW-NEDA-DBM Joint|major programs to GAD. |

| |the General Appropriations Act (GAA) |Circular No. 2012-01; | |

| |due to its non-capability of gender | | |

| |mainstreaming and some activities were | | |

| |not considered/approved by the PCW. |Undertake measures and attend capacity | |

| |Likewise, the utilization of GAD funds |building programs to achieve gender | |

| |was not maximized. |mainstreaming; |Partially implemented |

| | | | |

| | | |NEA will engage the services of|

| | | |a GAD Consultant from PCW and |

| | | |continue to provide capacity |

| | | |development programs to attain |

| | | |gender mainstreaming. |

| | | | |

| | | |Partially implemented |

| | | | |

| | | |NEA reported in its GAD |

| | |Include only GAD program, activities and |Accomplishment Report a |

| | |projects that are gender-related in |CSC-sponsored activity which |

| | |succeeding GAD Plan and Budget to be |was not related to GAD. |

| | |submitted to the PCW to avoid disapproval; | |

| | | |Fully Implemented |

| | | | |

| | | | |

| | | | |

| | |Provide additional activities which address| |

| | |gender issues and development to promote | |

| | |women empowerment and gender equality in | |

| | |the GAD Plan and Budget; and | |

| | | | |

| | |Include possible client-focused activities |Fully Implemented |

| | |in the Annual GAD Plan and Budget. | |

| | | | |

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