APMT — Page 25 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
                                                          workshop             was
                                                          supported by a training
                                                          design          outlining
                                                          activities, instructions,
                                                          and strategies for
                                                          preparing             the
                                                          Executive Budget in
                                                          line with the newly
                                                          released DBM Local
                                                          Budget Circular No.
                                                          152, dated August 2,
                                                          2023. This circular
                                                          introduces the Budget
                                                          Operations Manual for
                                                          Local       Government
                                                          Units, 2023 Edition,
                                                          which had not been
                                                          previously
                                                          implemented by the
                                                          Provincial
                                                          Government.

 2024    Certain       personnel      32. Management stop       The preparation of          PBO   Feb   Dec        Fully                                      7/16/25    Ongoing                         A review of the accomplishment
 AAR,    under the Contract of            charging        the   Contracts            for                       Implemented                                                                               report showed the actual
AO No.   Services          (COS)          wages of COS          Contracts of Services                                                                                                                    accomplishments         of     the
  17,    performed          duties        personnel, which      (COS)         Personnel                                                                                                                  Architect I charged under the
 page    unrelated to their               are administrative    which details the duties                                                                                                                 LDRRMF, which include: (1)
  88     responsibilities       as        in nature, to 70%     they are to perform and                                                                                                                  Preparation of design plans; and
         outlined      in      the        LDRRMF.               their            specific                                                                                                                (2) Project site investigation and
         Contract                of       Furthermore,          responsibilities     are                                                                                                                 verification.
         Agreements, of which             ensure that the       determined          and
         salaries         totaling        services rendered     collated by the Human                                                                                                                    The evaluation of the validity and
         ₱79,526.77          were         by COS personnel      Resource Division.                                                                                                                       propriety of the charges against
         improperly charged to            align with their                                                                                                                                               the LDRRMF is ongoing, and the
         the Local Disaster               contractual duties    Upon verification of the                                                                                                                 status of implementation will be
         Risk Reduction and               and                   actual           duties                                                                                                                  assessed at year-end.
         Management Fund                  responsibilities to   performed by the
         (LDRRMF), contrary               address         the   corresponding
         to Section 4.0 of                inconsistencies       personnel through the
         NDRRMC,            DILG,         noted in their        Provincial     Disaster
         DBM and CSC Joint                accomplishments.      Risk Reduction and