APMT — Page 51 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
                                       complete               to Write Off Dormant
                                       supporting             Accounts with the
                                       documents          as available data. The
                                       enumerated under major hindrance for the
                                       Section 8 of COA submission of the
                                       Circular No. 2016- required supporting
                                       005 to avoid denial documents is due to
                                       of such a request the unavailability and
                                       and that the insufficiency of data,
                                       Provincial             death of accountable
                                       Governor files the officers and unknown
                                       said request to whereabouts of the
                                       address           the AOs.
                                       overstatement of
                                       receivable
                                       accounts in the
                                       financial
                                       statements due to
                                       the           remote
                                       possibility of their
                                       settlement.
 2022     Advance payments for     66. The        Provincial Because       of   the     PGO,                                                                    7/16/25       Not
 AAR,     mobilization                 Government (a) previous                          PLO                                                                               Implemented
AO No.    amounting           to       demand            the administrative
7, page   ₱29,456,623.60 for           immediate refund changes, the demand
   54     six     Payapa      at       of the unrecouped letters sent were no
          Masaganang                   advances         and longer followed up.
          Pamayanan                    forfeit           the
          (PAMANA) projects            corresponding          The Provincial Legal
          remained unrecouped          irrevocable            Office, under the
          despite the official         standby letters of current administration,
          termination of the           credit             or will send a final
          contract in CY 2020,         guarantee/surety       demand letter and
          contrary to paragraph        bonds posted by initiate legal action
          4.3, Annex E, of the         the contractor; (b) should there still be a
          Revised Implementing         initiate legal action failure to refund the
          Rules and Regulations        in case of refusal said amount.
          (IRR) of Republic Act        to refund the
          (RA) No. 9184 and            unrecouped
          Sections 46.1 and            advances            if
          46.3 of the General          warranted; and (c)