APMT — Page 40 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 provisions of
                                        RA No. 9184.                                                                                                                               Not
                                    46. The       Provincial                                                                                                                   Implemented
                                        Engineer submits
                                        the contractor’s
                                        requests for a
                                        contract         time
                                        extension, if any,
                                        supported by the
                                        findings of facts
                                        that would justify
                                        an extension and
                                        provide a clear
                                        presentation of the
                                        contract        time,
                                        specifically during
                                        periods             of
                                        suspensions,
                                        resumptions, and
                                        time extensions.
                                        Additionally,
                                        submit              an
                                        explanation for the
                                        additional 73 CDs
                                        credited for SO No.
                                        5, which caused
                                        the         variance
                                        between the actual
                                        remaining contract
                                        time and the
                                        revised contract
                                        time per RO.
 2023    The           Provincial   47. Management                                    PPDO                                    The                PPDO and PEO        7/16/25       Not                           An examination of the Statement
 AAR,    Government had a               directs            the                                                                Gubernatorial      sit         down              Implemented                       of Appropriations, Allotments,
AO No.   consistently         low       Provincial                                                                            transitions of     together in the                                                 Obligations, and Liquidations
  12,    average utilization rate       Planning          and                                                                 power at the       identification of                                               (SAOAL) of the CLA as of June
 page    of only 22.89 per cent         Development                                                                           Capitol     from   programs and                                                    30, 2025, disclosed that for CY
  70     of its 20 per cent Local       Office (PPDO) and                                                                     2022 to 2023       projects to be                                                  2025, the PGNO had not yet
         Development Fund               the       Provincial                                                                  affected greatly   incorporated in                                                 utilized its total appropriation
         (LDF) over the past            Local                                                                                 the utilization    the AIP.                                                        amounting to ₱742,351,375.00.
         five (5) years, with an        Development                                                                           rate of the 20%