APMT — Page 2 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
                              upon completion of part of the existing
                              the inventory, a provincial roads or
                              thorough               separately existing or if
                              reconciliation will these roads were
                              be        conducted donated         to     the
                              between          the corresponding
                              results of the municipalities;
                              physical count, the awaiting for their reply.
                              records in the
                              Registry, and the
                              books of accounts.
                              Any discrepancies
                              identified during
                              the reconciliation
                              process            be
                              promptly
                              addressed           in
                              accordance with
                              the guidelines set
                              forth in COA
                              Circular No. 2015-
                              008           dated
                              November          23,
                              2015, and COA
                              Circular No. 2020-
                              006 dated January
                              31,      2020, to
                              ensure that all road
                              network assets are
                              accurately
                              reflected in the
                              financial
                              statements       and
                              comply           with
                              established
                              accounting       and
                              reporting
                              standards.