APMT — Page 16 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
       proof of technical skills   18. Management            The Management has        PGO,                          Fully                                      7/16/25       Fully                         The related contracts covering
       and justification for the       incorporates the revised the contracts of      HRMO                       implemented                                              Implemented                       the period from March 1 to May
       need to hire these              specific      duties, the Joint Task Forces,                                                                                                                         31, 2025, attached to the Report
       personnel, contrary to          functions,       and which incorporate the                                                                                                                           of Disbursements, already
       Section 517 of the              expected outputs specific             duties,                                                                                                                        contain the list of duties and
       Government                      be in the individual functions,          and                                                                                                                         responsibilities of the COS
       Accounting           and        contracts          of expected outcomes.                                                                                                                             workers.
       Auditing         Manual         services and that
       (GAAM), Volume 1                these personnel be
       and                 CSC         required to submit
       Memorandum Circular             monthly
       No. 24, S. 2002, thus           accomplishment
       may have resulted in            reports      aligned
       the possible wastage            with the respective
       of government funds.            duties, functions
                                       and        expected
                                       outputs            to
                                       establish         the
                                       necessity of their
                                       services.

                                   19. Furthermore,           For this calendar year,   PGO                          Fully                                                    Fully                         The word “Sagar” no longer
                                       Management             the Management has                                 implemented                                              Implemented                       mentioned in the contract or
                                       discontinues the       already ceased using                                                                                                                          included in the budget
                                       use       of    any    the word “SAGAR” in                                                                                                                           nomenclature “Support to Task
                                       government             the budget of the Task                                                                                                                        Force Octopus.” Moreover, the
                                       official’s name in     Force Octopus.                                                                                                                                signage      displaying      the
                                       government                                                                                                                                                           Governor’s picture and the label
                                       programs        and                                                                                                                                                  "SAGAR Center" is no longer on
                                       desist         from                                                                                                                                                  display.
                                       charging          to
                                       government funds
                                       any        expenses
                                       related           to
                                       programs        that
                                       include the initials
                                       or surname of any
                                       government
                                       personality.