APMT — Page 38 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
          (PDAF) amounting to             conditions of the the MOA for review
          ₽4,787,050.00                   grants and institute and evaluation.
          remained outstanding            action against the
          as of December 31,              defaulting
          2023 due to the non-            NGOs/POs and IA
          submission of the               pursuant to the
          liquidation report by           provisions of the
          the        implementing         MOA, COA Circular
          agencies contrary to            No. 2007-001, COA
          COA Circular No. 94-            Circular No. 94-013
          013 and COA Circular            and SC G.R. Nos.
          No.           2007-001,         208566, 208493,
          precluding the proper           and 209251.
          assessment of the
          validity and propriety
          of fund utilization.
 2023     The recording of RPT         41. Verify the amount of    The PAccO has              PaccO                                                             7/16/25     Partially
 AAR,     income was based                 real property tax       received the report                                                                                    Implemented
AO No.    solely       on        the       income due to the       from the Municipal
7, page   remittances          from        province          by    Accountants,
   53     various municipalities           requiring        the    specifically from Sta
          and the year-end                 Municipal               Catalina            and
          report of the Provincial         Accountants        to   Vallehermoso, for CY
          Treasurer instead of             submit the weekly       2024 and from Sta
          the actual income                summary of the          Catalina only for
          received, contrary to            required JEVs with a    CY2025. The reports
          Section 20, Volume I             breakdown of the        are usually received in
          of the NGAS Manual,              amounts;                the middle of collection
          thereby rendering the                                    validation            or                                                                                   Not
          reliability of the Due       42. Reconcile with the      completion            of                                                                               Implemented
          from LGUs and related            Monthly Abstract of     validation.
          RPT income accounts              Real Property Tax
          doubtful, affecting the          Collections        to   Reconciliation with the
          fair presentation of the         ensure that all         monthly reports was
          financial statements.            income that is due to   done at a much later
                                           the        provincial   date due to the current
                                           government         is   manpower crisis. On
                                           recorded at the end     this specific area,
                                           of the year pursuant    concentration is on the
                                           to Section 20,          validation of the RCD
                                                                   in order to meet