APMT — Page 49 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
          official, is inconsistent       2010, and COA                                                                                          on displaying
          with        the    DILG         Circular No. 2013-                                                                                     signages and
          Memorandum Circular             004 dated January                                                                                      billboards with
          No. 2010-101 dated              30, 2013, and                                                                                          their names,
          September 23, 2010,             refrain        from                                                                                    pictures,    or
          and COA Circular No.            placing pictures,                                                                                      mottos in the
          2013-004           dated        names or mottos of                                                                                     projects   and
          January 30, 2013, on            government                                                                                             properties of
          Information          and        officials         on                                                                                   the Provincial
          Publicity on Programs,          billboards      and                                                                                    Government.
          Projects, and Activities        signages          of
          of the Government.              government
                                          programs,
                                          projects,       and
                                          properties of the
                                          Provincial
                                          Government        to
                                          prevent         any
                                          perception        of
                                          impropriety.
 2022     Various reconciling         63. The       Provincial Please see attached       PTO                         Fully                                         7/16/25       Fully       7/31/25   7/31/25   An adjusting entry was made
 AAR,     items in the Bank               Treasurer secure Annex A-1 to A-2                                      Implemented                                                 Implemented                         restoring cash in bank for stale
AO No.    Reconciliation                  all stale checks indicating JEV details                                                                                                                                checks under JEV No. 300-
1, page   Statements        (BRS)         and            their for reversal of stale                                                                                                                             20250700174.
   35     amounting             to        supporting           checks.
          ₱4,188,832.22                   documents, cancel
          remained unadjusted             the same, and Please see attached
          at year-end, while nine         furnish          the Annex B indicating
          bank accounts with an           Accounting Office JEV details for reversal
          aggregate amount of             with the original of stale checks.
          ₱203,719.35         are         DVs for them to
          closed or unverified for        prepare a JEV
          lack of information and         restoring the Cash
          BRS, contrary to                in Bank         and
          Section 3 of COA                crediting Accounts
          Circular No. 96-011,            Payable and Prior
          thus presenting an              Years’ Adjustment
          inaccurate          and         for stale checks
          unreliable balance in           less than two years
          the            financial        and for those
          statements.                     beyond two years,