APMT — Page 34 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
                                              of PPE items                                                                                       during       the
                                              found at the                                                                                       inventory.
                                              station, and
                                              the
                                              disposition of
                                              non-existing
                                              or missing
                                              PPE items;
                                              and                                                                                                Instructed the
                                        f.    Undertake                                                                                          Clerk in Charge
                                              collaborative                                                                                      to maintain an
                                              procedures                                                                                         updated
                                              to     ensure                                                                                      Property Cards.
                                              that all PPEs
                                              in         the
                                              RPCPPE are
                                              duly
                                              recorded in
                                              their
                                              respective
                                              records and
                                              that       the
                                              Property
                                              Cards (PCs)
                                              maintained
                                              by         the
                                              Property Unit
                                              and        the
                                              PPELCs of
                                              the
                                              Accounting
                                              Unit       are
                                              reconciled.
 2023     The reported balances    37. The        Provincial The PAccO will furnish PAccO           Jan    Dec.    Partially   No basis for      To send an         7/16/25     Partially
 AAR,     of the Construction in       Engineer               the file of the updated                           Implemented    adjustment        updated list of              Implemented
AO No.    Progress         (CIP)       coordinates with CIP (as of June 30,                                                                      CIP and follow
2, page   account          were        the        Provincial 2025) and will wait for                                                             up with PEO
   39     unreliable due to the        Accountant and the reply from PEO.
          existence of dormant         provide the latter
          balances of projects         with a copy of the This office will also
          worth ₱2,374,876.20          Certificate         of send a copy of Annex