APMT — Page 15 of 90

                                                       AGENCY ACTION PLAN and STATUS of IMPLEMENTATION                                                                                     RESULTS of COA VALIDATION
                                                                Agency Action Plan (for Partially Implemented
                                                                   and Not Implemented Recommendations)                              Reason for                                                   Actual
                                                                                                                     Status of     Partial/Delay/       Action      Date      Status of
                                             Audit                   Action Plan/                       Target                                                                                Implementation
 Ref.    Audit Observations                                                                Person/                  Implemen-           Non-        Taken/Action   Follow    Implemen-                                     Remarks
                                      Recommendations                 Remarks            Department  Implementati                 Implementation,                                                  Date
                                                                                         Responsible                  tation                         to be Taken     Up        tation
                                                                                                       on Date                      if applicable
                                                                                                     From     To                                                                              From       To
                                                              and the Certification of
                                                              Low Income Earner for
                                                              Financial Assistance
                                                              Purposes.
                                                              Unfortunately, the said
                                                              forms, since they were
                                                              already existing, were
                                                              not edited/customized
                                                              to       reflect      the
                                                              classification “Other
                                                              marginalized
                                                              families/households.”
                                                              The fund source in the
                                                              existing forms were
                                                              also                  not
                                                              edited/customized to
                                                              reflect that the source
                                                              of funds for this
                                                              particular       financial
                                                              assistance was the
                                                              SPCF. It can also be
                                                              verified from the
                                                              vouchers that the fund
                                                              source was the SPCF
                                                              Trust Fund and not
                                                              from AKAP.
 2024    The necessity and          17. Management            The Management has           PGO                          Fully                                      7/16/25       Fully       3/13/25   3/13/25   Appropriate subsequent audit
 AAR,    propriety of hiring            submits             a sent a letter of                                      implemented                                              Implemented                         action shall be undertaken
AO No.   Force Multipliers for          justification for the justification, dated 13                                                                                                                            based on the results of the
  11,    Task Force SAGAR               employment         of March               2025,                                                                                                                          review and verification of the
 page    and Task Force                 Force Multipliers addressed to Ms.                                                                                                                                       documents provided.
  65     Octopus which cost             and the creation Velez and Ms. Carbo,
         the           Provincial       and maintenance of the Commission on
         Government                     of these Task Audit.
         ₱16,595,000.00 in CY           Forces, as well as
         2024, is questionable          detailed
         due to the lack of             description of their
         clearly        specified       specific      duties,
         duties, functions, and         functions        and
         expected outputs in            expected outputs.
         the contract, as well as