PHILIPPINE NUCLEAR RESEARCH INSTITUTE

ACTION PLAN MONITORING TOOL

Audit Observations and Recommendations
For the Calendar Years 2015-downwards
As of June 30, 2016

Agency Action Plan Reason for Result of COA Validation

Status of Partial/
Target Action Taken/ Action to
Person/ Imple- Delay/Non- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation be Taken Remarks
Office mentation implementation, Follow- Imple- Implementation
Plan Date
Responsible if applicable up mentation
From To From To
2015 1. Existence and We reiterate our previous
Finding accuracy of years recommendations
No. 1 recorded PPE that Management require
accounts not fully the:
ascertained

a. Non-conduct of a (i) Inventory Committee Property and January Decem On going Lack of Personnel a. Conduct of physical PNRI committed
physical count to conduct the physical Procurement 2016 ber inventory will be Not Imple- to conduct
count of PPE on a Section (PPS) 2016 prioritized by the mented (NI) physical
regular basis; Property and inventory of PPE
a (iii) prepare/submit the Procurement Section NI but to date they
RPCPPE to the (PPS). were not able to
auditor for verification; accomplish due
to lack of
personnel
b. Non-maintenance of c(i) Accountant to continue Property and January Decem On going Lack of Personnel b. PPS shall locate list of PI Reconciliation
PPELC its efforts to locate/ Procurement 2016 ber donated PPELC between
retrieve prior years Section (PPS) 2016 supported with Deed of Accounting and
documents needed in Donation and submit to Property records
order to complete the AS for recording. are on-going
PPELCs for all PPE
and reconcile their PPS shall continue to
maintain PC for PPE
records with the
and the Accounting
Property Sections
Section (AS) shall
records pursuant to maintain PPELC for
Section 43 of the each PPE. Extra effort
MNGAS; and will be exerted by PPS
and AS to facilitate
reconciliation of
records.

c. Discrepancy c(ii) Accountant to analyze c. The AS was able to PI On-going

between DBS and the PPE accounts and establish PPE balances
GL balances- make the necessary from the year 2008-
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
P3.288 million adjusting entries to 2015. Reconciliation
correct the with PPS records will be
misstatements noted undertaken.
in the books of
accounts, and ensure AS shall also continue
that similar to locate prior years
transactions are documents and conduct
reconciliation of
recorded in
records.
accordance with
PPSAS 17

a(ii) Inventory Committee NI For validation in

to perform the Dec. 2016
reconciliation of
accounting and
property records, to
include donated PPE.

d. Unrecorded donated b(i) Property Officer to Accounting January December On going Lack of Personnel d. E-Beam Accelerator Fully
properties/ submit a list of Section (AS) 2016 2016 JEV# 2078640 Implemented
equipment donated PPE for January 2016 (FI)
verification purposes;
(also shown in CY Spectroscopic
2014) Environmental
Radiation Monitoring
System (with
accessories)
b(ii) henceforth, ensure JEV # 2078654 NI
that all donated PPE April 2016
are supported by Deed
of Donation upon
acceptance and the
same is forwarded to
the Accounting Section
for recording
purposes.

2015 2. Unrecorded Management to require Accounting May Decem On going Lack of Personnel Starting FY 2016, the AS
Finding issuances of the Accounting Section to: Section 2016 ber shall regularly record
No. 2 Inventories 2016 supplies and materials a. Partially
a. record regularly the issued monthly. Likewise, Implemented
Issuances of office supplies and it shall prepare/maintain (PI)
supplies and other materials issued Supplies Ledger Card for
monthly; and, each inventory stock and
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
supplies totaling shall reconcile accounting
P1.018 and records with that of the
P2.199 million, b. prepare/maintain the PPS. b. NI
respectively, were SLCs for each
inventory stock and
not recorded in the
reconcile the
books, thus
accounting records
overstating the with that of the
Office Supplies Property Section and
and Other make the necessary
Supplies Inventory adjusting entries, if
accounts as of warranted.
December 31,
2015; unreconciled
difference of
Inventory accounts
amounting to
P8.421 million
between the
Property and
Accounting
records.

2015 3. Compliance issues,

Finding such as non-
No. 3 inclusion of
procurement of
some supplies and
materials in the
APP, non-
maintenance of
SLCs by the
Accounting
Section and
overstocking of
supplies were also
noted which are
not in accordance
with pertinent
rules governing
procurement.
a. Non-inclusion of Management to require Property and January December On going Lack of Personnel a. The PPS shall observe a. FI
procurement of the officials concerned to Procurement 2016 2016 strict preparation of APP
supplies and see to it that procurement Section in 2016 and shall
materials in the of supplies and materials ensure that all
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
APP are included in their APP procurement of
for transparency, Supplies and Materials
accountability, efficiency are included in the APP.
and economy in the
procurement process.

b. Overstocking of Management to require Property and January December On going Lack of Personnel b. Analysis will be made on b. For
supplies and the concerned personnel Procurement 2016 2016 supplies inventory validation at the
materials to henceforth, comply Section/ accounts to avoid huge end of the year
strictly with Section 17 of Accounting balances at year end. audit
the General Provisions of Section
2015 GAA on the
procurement of inventory
for stock, to avoid huge
balances at year-end.

2015 4.Unreconciled Due to

Finding NGAs P19.200
No. 4 million

a. Unreconciled prior Management to require Accounting May Decem On going Lack of Personnel a. This pertains to prior years a. PI on-going
years balances - the Accounting Section to Section 2016 ber balance. The PNRI reconciliation
P19,200,449.84 strictly comply with its 2016 regularly submits
commitment to reconcile liquidation/ financial
and substantiate the prior reports to the source/
years balance of P19.200 funding agencies upon
million to facilitate completion/ termination
of the projects. Likewise
liquidation of funds
remittance of
received from the SAs.
unexpended balances
are also facilitated.
Release of next fund
could have not been
facilitated if these were
not accomplished. The
Planning and AS
maintain documents
regarding submission of
these documents to the
funding agencies.

b. Delayed submission Management to instruct Project January December On - going Lack of Personnel b. The project leaders and b. PI pending
of Liquidation the Project Leader to Leaders and 2016 2016 the Planning Section submission of
Reports to the ensure that all completed Planning were directed to ensure docs/justification
SAs projects are liquidated Section that all completed from PL
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
within the timeframe set in projects are liquidated
DOST AO No. 005, series within the defined
of 2013. timeframe.

c. Improper closing of Management to require Accounting January December On going Lack of Personnel c. The AS adjusted the c. Fully
Cash-Treasury the Accountant to record Section 2016 2016 account as per JEV # Implemented
Agency Deposit, Cash-Treasury/Agency 2078640 January 2016
Trust to Deposit, Trust account in and was directed to
Accumulated strict compliance with the follow recording of
Surplus/Deficit Revised Chart of Accounts Cash-Treasury/Agency
as provided in COA Deposit, Trust Account
in accordance with the
Circular No. 2013-002
Revised Chart of
dated January 30, 2013,
Accounts as provided in
for a fair presentation of COA Circular No. 2013-
the FS. 002 dated January 30,
2013.

2015 5. Long Outstanding We reiterate our prior Accounting May Decem On going Lack of Personnel
Finding and uncollected years recommendation Section 2016 ber
No. 5 receivables - that Management: 2016
P9.555 million
a. direct the Finance and a. Final Demand letters shall a. NI No demand
Receivable Administrative Unit to be sent to concerned letters yet sent to
Accounts send final demand debtors. concerned
(Accounts letters to the concerned debtors
Receivable and debtors for possible
Due from NGAs) enforcement of
in the total amount collection of accounts;
of P9.555 million and
remained dormant
for over 15 years b. instruct the Accountant b. The Accounting Section is b. NI No request for
due to absence of to analyze/evaluate the trying its best to locate write-off
documents to dormant accounts and prior years supporting submitted yet by
support the follow the procedures documents to facilitate Mgt.
accounts. cited in COA Circular request for possible
No. 97-001 dated write off of dormant
February 5, 1997 for accounts.
(also shown in CY
2014) possible write-off of
dormant accounts.

2015 6. Unremitted Management to direct the Accounting January December On - going In 2015, the AS remitted PI Partial
Finding collections/excess Accountant and the Section 2016 2016 balances amounting to remittance of
No. 6 income to the BTr Cashier to remit to the BTr 117,808.00 representing collections were
collections from CDs,
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
- P3.461 million the collections and any Telegraphic Transfers, made to the BTr
excess income the Agency interest and P999, 868.51
Excess income is not authorized to use in collection from bid,
collections and compliance with Sections Performance and Surety
unexpended 3 and 6 of the GP of the bonds, etc. totaling
balances of GAA for 2015; and the P1, 117,676.61.
completed unexpended balance of Disbursement Voucher are
currently being prepared
projects were not project funds to the
to remit other collections.
remitted nor SAs/BTr. Thereafter,
returned either to furnished a copy of JEV to AS shall continue to remit
the National the SA to close its to BTr other
Treasury or to the corresponding receivable income/collection which
SA as required accounts. PNRI is not authorize to
under Section 3, use.
General
Provisions of the
GAA, thus use of
funds was not
maximized.

2015 7. Payment of LP not in Management to: Accounting Section 13: Longevity Pay
Finding accordance with Section of JC No. s 2013 states On appeal;
No. 7 DBM-DOST Joint a. Require the agency that Section 7(g) of R.A a. FI Awaiting Final
Circular No. 1, personnel to refund the No. 8439 provides that a Decision for
S2013. overpayment of monthly LP equivalent to refund
longevity pay for CY 5% of the current monthly
Longevity Pay 2015; and basic salary shall be paid Updated
to S&T Personnel for
(LP) in the total recommendation:
every 5 years of
amount of P5.636
continuous and
million paid to meritorious services as
employees from b. Direct the Accountant to determined by the b. FI Accountant
January to June strictly follow the Secretary of the already effected
2015 alone was guidelines of DBM- Department. correct
inconsistent with DOST JC No.1, s. 2013 computation of
the provisions of dated June 25, 2013 in Hence, the payment of LP starting 2nd
DBM-DOST Joint the computation of longevity pay to DOST Quarter of 2016.
Circular No. 1, s. Longevity Pay. officials and employees in
2013, resulting to 2015 was in compliance
overpayment of with the joint circular. The
LP of intention of the circular is
approximately to provide a uniform
P2.864 million. interpretation as to the
computation of Longevity
Pay effective CY 2013
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
onwards, thus prospective
not retroactive. The
computation before the
effectivity of the above
circular was covered by
the provisions of the
previous IRR of RA 9184
dated March 26, 1998 and
as amended. Therefore,
the computation provided
on the JC No. 1, s. 2013
should not be construed
as proper computation of
the Longevity Pay from the
time the RA was
approved.

To support the intention,

Section 13.2 of the above
JC states that the
Longevity Pay already
received by S&T
personnel as of the
effectivity of this JC,
pursuant to sub-section
9.2 of the implementing
Rules and Regulations of
R.A. No. 8439, shall be
Continually received and
not diminished.

The suggestion to
recompute the monthly LP
for each employee is
contrary to DOST
Administrative Order No.
005 s. 1999 (Guidelines
on the payment of
Longevity Pay and would
constitute a computation
of LP benefits of DOST
employees. The new
computation on LP shall
apply only to new entrants
in the S&T government
service pursuant to item
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
Nos. 13.1 and 13.4.

2015 8. Weak Internal Management to direct the Cash Section January December On going Limited Time to The PNRI resorted to the FI Agency already
Finding Control in the responsible officers to 2016 2016 meet Monthly preparation of checks after adopted
No. 8 handling of follow the Agencys Work Cash Program delivery of item procured LDDAP/ADA
checks and Procedures Manuals while payment documents
of routing the processed are being prepared to
Processed but checks to authorized strictly meet its Monthly
unsigned checks signatories only, instead of Cash Program which is a
requirement by the DBM
in favor of various returning the unsigned
and DOST. For 2016, the
creditors were check to the PPS, to avoid
Procedures Manual shall
returned to the reprocessing of be strictly observed and
PPS, instead of transactions in case of lost followed.
routing the same or misplace checks and for
to authorized a sound internal control in
signatories, which safeguarding its assets.
does not conform
to the Agencys
established
internal control.

2015 9. Non-compliance with

Finding COA Circular No.
No. 9 2015-002 on the
maintenance of
budget registries
and reports

a. Non-maintenance of Management to direct the Budget January December On going Incomplete The Budget Section is a. NI Budget section
budget registries Heads of Budget and Section 2016 2016 guidelines from currently preparing the promised to
and reports Accounting Section, to government program to comply with update its
coordinate with each other Accounting the requirement. Other system
and to strictly comply with Section information to be derived
COA Circular 2015-002 on from the on going GAM
the preparation of the Seminar/Workshop shall
be incorporated to the
required revised forms and
program.
budget registries in order
to facilitate the preparation
of budget and accounting
reports.

b. Non-preparation of Management to require Accounting May 2016 December On going Conflicting The AS was directed to b. PI Training fee still
separate FSs and the Accounting Section to Section 2016 Guidelines comply with this w/out separate
trial balances by maintain and prepare FSs requirement starting FY trial balance
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
fund cluster. and TBs by Fund Clusters 2016 (F184R)
in accordance with COA
Circular 2015-002 dated
March 9, 2015.

2015 10. Delayed Management to require Property and January June 2016 On going In FY 2015, the Property NI Latest PO
Finding Submission of the concerned agency Procurement 2016 and Procurement Section submitted June
No. 10 Purchase officials/ personnel to: Section complied with these 10, 2016 as of
Orders/Contracts requirements. Compliance June 20, 2016
and Notice of a. Henceforth, comply shall be continued in 2016
Deliveries strictly with COA
Circular Nos. 2009-
POs were not 001 and 2009-002 by
submitted within submitting to the
the time frame audit team copies of
set in COA POs/Contracts within
Circular No. five (5) days from
2009-001, with their execution and
delays ranging notify the audit team
from ten (10) to of all the deliveries
148 days, and the within 24 hours after
corresponding acceptance of
notices of deliveries of goods
delivery were and services; and
also not
submitted within b. Post in the agencys The OIC, PPS was PI Only contracts
24 hours after website all contracts directed to strictly comply awarded in 2015
acceptance. awarded including with this requirement. are posted in the
the APP for PNRIs website
transparency as of January
pursuant to Section 2017
98 of the GP of the
2015 GAA.

2015 VALUE FOR Management ensure Business January December On going When the project was PI On-going
Finding MONEY AUDIT immediate implementation Development 2016 2016 submitted to the DOST for
No. 11 of the project as planned, Section funding, it was
11. Developing especially to inform/orient (BDS)/ emphasized that this is a
PNRIs Capability the target industries/ Isotope research facility, so in that
for Electron prospective Technique sense, we do not envision
Beam (EBeam) clients/researchers of the Section (ITS) that we will generate
income. One of the
Technology services the facility can
justifications for this is the
Applications offer.
availment by Draka
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
Philippines of this facility.
The PNRI was During meetings with the
able to set-up an president of Draka
operational E- Philippines, he was
Beam Facility, interested in making use
only after a year of this facility because EB
from the targeted irradiation is the only
process that will make
completion date,
them meet the EU
however, the
standards for wires and
intended purpose cables. They were
to offer the facility previously sending their
to relevant products either to China or
industries and for to Korea. Then, there was
research and a development that their
developmental principal wants to close
activities were not their facility in Germany
attained due to and they plan to export
non-availment of their product handling
the facility by the system to our EB facility.
target market/ Under an IAEA project, we
clienteles/ also sent one of our staffs
researchers. for a Scientific Visit to their
facility in Germany to see
how their system works.
Unfortunately, the principal
of Draka Philippines
decided not to close its
plant in Germany because
if they close this plant, it
will result to the layoff of
many employees. So we
are back to square 1.
Either Draka Philippines
will provide for the product
handling system or the
PNRI will procure it.

Unfortunately, it is not
included in our budget for
2016 or even for 2017
because this will amount
to around $250,000 or
around 12M. And for us
to have this, either we
submit a proposal to
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
DOST or we submit it in
our GAA 2018. So this is
hanging until now. Draka
Philippines cannot use our
facility without the product
handling system specific
for wires and cables.

This technology is already

accepted in the market
and will not need much
R&D. It can be adopted by
the industry with minor
adjustments in terms of
dose and procedure.

Another application that

we want to explore is the
irradiation of scrap
polyethylene. In other
countries this is already a
routine service by EB
facilities wherein we
irradiate the scrap
polyethylene and then this
can be used by the ink
industry or the paint
industry. Unfortunately, we
cannot find a local industry
or manufacturer that has
scrap polyethylene. We
also requested ITDI, our
sister agency who has
greater interaction with the
industry, but they cannot
provide us the names of
such companies. There
are other industries which
we are trying to explore
and these are all works in
progress.

The EB facility was

inaugurated in December
2014. In the meantime, the
EB facility personnel have
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
to commission this facility
and do the dosimetry. At
the same time, the
Chemistry and Biomedical
Research Sections of
PNRI are using this facility.
And lately, towards the
end of 2015, we started
irradiating Plant Growth
Promoter in the Co-60
Facility. We realized that
with the amount of volume
needed to distribute to
farmers, our Cobalt-60
facility cannot
accommodate all the
volumes necessary. So
we need to use the EB
Facility. But we only have
the cart conveyor system
which is the original way of
bringing the samples to
the irradiation chamber.
We need a liquid handling
system for the liquid
samples. And we can
either procure this from
Korea or we fabricate it
locally. The DOST
Secretary decided local
fabrication of this liquid
handling system. The
group of Asec. Dizon of
DOST and MIRDC were
assigned to fabricate the
handling system. After
finishing the prototype, the
dosimetry of liquid system
is still being worked at. It
is more complex than our
Cobalt-60 facility and they
are still working on the
dosimetry so that we could
irradiate the liquid PGP at
a faster rate, and we
would be able to supply
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
PGP with the necessary or
required standards. From
January to March, we
used our Cobalt-60 facility.
We are able to provide
farmers with irradiated
PGP and covered around
5,000 hectares in Bulacan,
Isabela and Nueva Ecija.
The DOST Secretary
wants to cover around
37,000 hectares. And so
we can equate this into
volumes of PGP. This is
what we are trying to work
out at the moment
because we need to
provide this volume in the
second planting season in
May. And this will occupy
the Electron Beam Facility.
We have not anticipated
the PGP making use of
the Electron Beam. But if
this materializes, it will
hold up to approximately
half of the irradiation time
in the Electron Beam.

What we are requesting

COA is to give us more
time to optimize the
utilization of our EB facility.
At the same time, we are
now using it. You might
think that what we are
doing are simple sample
irradiation. But if you look
at the history, we are
exploring non-
conventional uses of the
Abaca to add value to the
abaca. And this is one of
the first projects that will
improve or make use of
Abaca for other uses. We
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
hope that COA will also
see this, in the sense that
we are trailblazing the
R&D work. The same
thing happened in
carrageenan. In 1998, if
you look at the literature,
only 2 or 3 can be seen in
the literatures done in
Russia & Eastern Europe.
But now we can say that
the Philippines has trail
blazed in terms of using
carrageenan for non-food
applications. There are
already many products
coming out of the
irradiated carrageenan. So
please give us time with
this EB. They are still
working on the technical
part. Other research on
different applications
would come.

We have done some

advertising in universities
but it takes time for them
to come aboard since they
might be using other
technologies at the
moment. But now there
are students who use this
facility for their thesis. And
this hopefully will also
result to more utilization by
the universities. So you
just give us time, this is
not an income-generating
facility at the moment. But
in the near future, we
could extend this to
welcome products for
irradiation. We are
exploring this partly for
R&D and then part of it
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
can be offered for
services. But we need
more time. This is just our
second year of operation
and from what I can see,
the irradiation time can be
eventually filled-up.

2015 OTHER We reiterate our prior

Finding COMPLIANCE years recommendation
No. 14 ISSUES and Management agreed
to require the Accountant
to:
12. Monitoring of a. exert extra effort to Accounting May 2016 December On - going The Accounting Section a. NI
Compliance to locate the supporting Section 2016 (AS) conducted an initial
other Mandatory documents pertaining review of various special
Accounts to unremitted GSIS reports and JEVs
and PAG-IBIG regarding the PAGIBIG
Compliance with deductions of PNRI and GSIS contributions
GSIS, PAG-IBIG personnel and remit withheld from PNRI
laws the balances, if employees. It was
warranted; and, observed that at the
(also shown in CY beginning of FY 2012, the
2014) b. abide strictly to the balances from the books b. FI
provisions of RA No. of the said accounts
8291 in order to avoid already exist. Hence, the
administrative AS shall continue to
sanctions for non- review the documents and
remittance of GSIS gather information that
premiums. could be used for the
reconciliation and /or
remittance, as necessary.

2015 13. The prescribed Management to require GAD May 2016 December On - going a. The PNRI shall a. PI For validation at
Finding guidelines and the: Committee 2016 prepare GPB strictly the end of the
No. 15 procedures for in accordance with year
the formulation of a. GFPS to prepare the the guidelines and
GAD plans and GPB strictly in procedures provided
budgets was not accordance with the under PCW/ NEDA/
strictly guidelines and DBM Joint Circular
2012-01 to identify
observed/applied, procedures provided
programs of the
thus, the under PCW/
agency that are
Agencys NEDA /DBM Joint gender-responsive.
assessment of Circular 2012-01 to
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
the gender- identify programs of
responsiveness the agency that are
of its major gender-responsive;
activities on the and
GPB is not
reliable because b. The submission of b. GAD Plan and b. PI For validation at
of failure to use of GAD Plan and Budget shall be the end of the
the Harmonized Budget to NCRFW submitted to NCRFW year
Gender and and follow-up the in accordance with all
Development same to ensure that identified areas of
Guidelines GPBs are in concern.
(HGDG) tool. accordance with all
areas of concern
(also shown in already identified by
CY 2014) that office.
2015 14. Compliance with Management to continue FAD and January December On - going Insufficient Budget The PNRI shall continue to PI For validation at
Finding Section 35 of to formulate and PNRI 2016 2016 formulate and implement the end of the
No. 16 GAA on implement plans, Construction plans, programs and year
Programs and programs and projects Committee projects intended to
Projects Related intended to address the address the concerns of
to Senior Citizens concerns of senior citizens senior citizens and
and Differently- and differently-abled differently-abled persons
and continue to comply
Abled Person persons and continue to
with existing laws, rules
comply with existing laws,
and regulations.
(also shown in rules and regulations.
CY 2014) For future infrastructure
and civil work projects, the
For future infrastructure PNRI shall ensure that
and civil works projects, they are compliant with
ensure that the projects Section 34 of the GAA to
are compliant with Section address the concerns of
34 of the GAA that will senior citizens and
address the concerns of differently-abled persons.
senior citizens and
differently-abled persons.

2014 15. Tc-99m & Tc- Management to: BDS January June 2016 On - going The PNRI is continuously
Finding 99m 2016 and diligently looking for a. NI Management is
No. 13 Radiopharmace a. Direct BDS to explore prospective and studying the
uticals (RPs): all possible options to alternative partners for possibility of
Preparation and expedite the commercialization of the Public Private
Quality Control commercialization of generators. Discussion Partnership
for Nuclear the project in order to have been completed with (PPP) to make
 Agency Action Plan Reason for Result of COA Validation
Status of
Target Partial/ Action Taken/ Action to
Person/ Imple- Date of Status of Actual
Ref. Audit Observations Audit Recommendations Action Implementation Delay/Non- be Taken Remarks
Office mentation Follow- Imple- Implementation
Plan Date implementation,
Responsible up mentation
From To From To
Medicine ensure that results K Health Philippines and use of the TC 99
Applications from scientific and one (1) Radioisotope Project
Project (Tc-99 technological efforts Distributor. Technology
Project) costing are geared and Transfer thru Technology
P57,174,944.03 utilized in areas of Business Incubation (TBI)
maximum economic is also being explored.
(also shown in and social benefits
CY 2014) for the people and
not to put to such
noble projects to
naught by making it
to remain idle which
eventually may lead
to possible wastage;
and

b. Instruct the BDS to b. NI

coordinate and seek
the assistance of
other DOST and/ or
other government
agencies involved
also in
commercialization of
research project
outputs to
complement their
efforts in the
immediate
technology transfer/
commercialization of
the project to meet/
realize the desired
objectives of the
project.

Submitted by: Noted by:

AURE A P. DELA CRUZ MA. VICTORIA C. GREGORIO

OIC-ATL OIC-SUPERVISING AUDITOR