APMT — Page 24 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
                                                 Plan    2024    –
                                                 P29,741.50
                                              5) CY 2024 Executive
                                                 Budget Proposal –
                                                 P26,999.90

                                                 Regarding Items 1, 2,
                                                 3, and 4, I lack
                                                 personal knowledge of
                                                 the events in question
                                                 as they occurred
                                                 before I took office as
                                                 the Provincial Budget
                                                 Officer. At that time, I
                                                 was not serving in this
                                                 role        due         to
                                                 Memorandum No. 258
                                                 s. 2022 issued by then-
                                                 Governor Roel R.
                                                 Degamo,             which
                                                 assigned me to the
                                                 Bayawan           District
                                                 Hospital. I resumed my
                                                 position        following
                                                 Executive Order No. 5
                                                 s. 2023, dated June 5,
                                                 2023,      issued by
                                                 Governor Manuel L.
                                                 Sagarbarria,        which
                                                 mandated that all
                                                 provincial government
                                                 personnel return to
                                                 their original posts.

                                                 Item 5, which took
                                                 place in August 2024,
                                                 pertains to a workshop
                                                 focused on effectively
                                                 preparing the CY 2024
                                                 Executive       Budget
                                                 Proposal.          This