APMT — Page 37 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 analysis of
                                      dormant accounts is
                                      not possible due to
                                      the absence of
                                      records           and
                                      documents, observe
                                      the procedures for
                                      the            proper
                                      disposition          of
                                      dormant accounts
                                      as provided under
                                      Section 7.0 of COA
                                      Circular No. 2023-
                                      008.
                                  c. Direct the Provincial
                                      Accountant to verify
                                      the validity of the
                                      obligations
                                      erroneously
                                      recorded under Due
                                      to     NGAs       and
                                      thereafter prepare
                                      the        necessary
                                      adjusting      journal
                                      entries to correct the
                                      balances of the
                                      accounts.
                                  d. Identify the cause of
                                      the          negative
                                      balances and make
                                      necessary
                                      adjustments
                                      accordingly          to
                                      reflect the correct
                                      balances of the
                                      affected accounts.
 2023     Fund        transfers   40. Management review The Management, due             PGO                                                                     7/16/25     Partially                       Only ₱1,500,000.00 of the fund
 AAR,     recorded as Due to          and revisit the to              the    various                                                                                      Implemented                       transferred to Bais City Water
AO No.    NGAs for Priority           Memorandum           of transitions between                                                                                                                           District (BCWD) was liquidated
5, page   Development                 Agreement (MOAs) administrations,           no                                                                                                                        on March 21, 2024, through JEV
   49     Assistance      Fund        to determine the longer has copies of                                                                                                                                 No. 300-20240300001.