APMT — Page 42 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
page   remained unliquidated       the           former liquidation of the                                                 Action        of   the deceased
 78    as of December 31,          Governors          to confidential funds for                                            PAccO              governors
       2023, contrary to           handle intelligence the 1st and 2nd                                                     depends on the     Degamo and
       Section 6.2.2 of COA,       reports and who quarters for CY 2023,                                                   reply of ICFAU.    Reyes to make
       DBM,             DILG,      has been given and                   ensured                                                               follow ups to
       Governance                  security clearance timeliness in the                                                                       ICFAU for their
       Commission          for     to have access to submission of the                                                                        action     and
       GOCCs, and DND              such       classified necessary documents                                                                  reply.
       Joint Circular No.          information        to in accordance with the
       2015-01          dated      prepare          and rules and regulations
       January 8, 2015,            submit directly to governing               the
       exposing the funds to       the ICFAU the Confidential Funds.
       potential misuse as         liquidation reports
       well as misstatement        and the necessary Sent letter to ICFAU
       of    the     financial     supporting            duly signed by the
       statements.                 documents for the Provincial Treasurer
                                   above           cash and          Accountant
                                   advances.             informing said office of
                                   Additionally, we the situation and
                                   recommended that circumstances. The
                                   Management            liquidation
                                   ensure            the for the 3rd and 4th
                                   provision of a copy quarters of CY 2023
                                   of     the       duly has already been
                                   received              submitted to the
                                   transmittal letters ICFAU.
                                   to the Audit Team
                                   in accordance with
                                   Section 6.1.2 of
                                   COA-DBM-DILG-         The ₱30,225,189.00
                                   GCG-DND Joint Cash advance for
                                   Circular No. 2015- Confidential Funds is
                                   01 dated January composed of the 3
                                   8, 2015.              Governors           with
                                                         ₱10,075,063.00 each.
                                                         ₱20,150,126.00         of
                                                         which         remained
                                                         unliquidated due the
                                                         untimely death of the
                                                         Gov. Degamo and
                                                         Gov. Reyes.