APMT — Page 23 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           fireworks        expenditures using of appropriate account
       expenses           were        the     appropriate in           recording                                                             Use appropriate
       inappropriately                account          in expenditures         in                                                            account       in
       categorized          as        accordance with accordance with COA                                                                    recording
       Advertising Expenses,          COA Circular No. circular No. 2015-009                                                                 expenditures.
       contrary to COA                2015-009 dated dated December 1,
       Circular No. 2015-009          December 1, 2015, 2015 to ensure proper
       dated December 1,              to reflect the account classification
       2015,      highlighting        accurate amount and budgetary control.
       weaknesses            in       of the affected
       budgetary        control       accounts for the
       mechanisms.                    period ended.

                                  31. Further,         the   Five (5) items were                                                                                          Ongoing
                                      Provincial Budget      identified as being       PBO
                                      Officer exercise       incorrectly charged to
                                      due judgment in        Training      Expenses,
                                      the          account   specifically:
                                      classification
                                      based on the           1) Conduct of Budget
                                      nature of the             for FY 2023 (Budget
                                      transactions,             Execution and FY
                                      specified                 2024             AIP
                                      conditions, and the       Preparation)       –
                                      purpose           of      P104,000.00
                                      ensuring        that   2) Dagyawan          sa
                                      obligations      are      Barangay
                                      charged           to      Orientation      and
                                      appropriate               Action      Planning
                                      accounts.                 Workshop           –
                                                                P517,619.00
                                                             3) Blessing         and
                                                                turnover of Negros
                                                                Oriental     Halfway
                                                                House and Turnover
                                                                of Eclip packages to
                                                                former rebels –
                                                                P175,883.00
                                                             4) Review           and
                                                                evaluation of POPS