APMT — Page 18 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
                                              Office (PBO) can issue                                                                                                                        08 December 2008. ” (Emphasis
                                              the Allotment Advice                                                                                                                          supplied)
                                              (AA) for such projects
                                              or programs. For this                                                                                                                         It may be emphasized that
                                              project, the Provincial                                                                                                                       Annex “B” of COA Circular No.
                                              Engineer’s          Office                                                                                                                    2013-003, dated October 29,
                                              (PEO), acting as the                                                                                                                          2012, explicitly provides that
                                              implementing                                                                                                                                  payments for contracts covering
                                              department, submitted                                                                                                                         projects      described        in
                                              the relevant POW for                                                                                                                          appropriation ordinances in
                                              the        Electrification                                                                                                                    generic terms, without prior
                                              Program to Various                                                                                                                            approval or authorization from
                                              Barangays,                                                                                                                                    the local Sanggunian, are illegal
                                              Provincewide, to the                                                                                                                          and therefore not allowable in
                                              PBO. The POW clearly                                                                                                                          audit.
                                              indicates that the entire
                                              project consists solely                                                                                                                       Management is reminded that
                                              of the costs for                                                                                                                              past practices do not serve as
                                              materials that will be                                                                                                                        legal justification for the current
                                              purchased. As a result,                                                                                                                       issue if they are inconsistent with
                                              the PBO issued the AA                                                                                                                         statutory requirements. Each
                                              reflecting            this                                                                                                                    appropriation must be assessed
                                              composition.                                                                                                                                  independently        to     ensure
                                                                                                                                                                                            compliance with existing laws
                                                  Additionally,      other                                                                                                                  and regulations.
                                                  projects of a similar
                                                  nature,      such     as
                                                  “Streetlighting in the
                                                  Different Barangays,”
                                                  funded under the
                                                  Gender              and
                                                  Development Fund for
                                                  CY 2020, were also
                                                  carried out by the
                                                  Province          under
                                                  comparable
                                                  conditions, where the
                                                  entire project was
                                                  exclusively for material
                                                  costs.