APMT — Page 53 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
                                       454(d) of the IRR
                                       of RA No. 7160.
 2022    Unexpended balances       68. In the preparation As a commitment to DRRMO 2024                     2025     Ongoing                                      7/16/25    Ongoing
 AAR,    of the Local Disaster         of the LDRRMFIP, the adherence to these
AO No.   Risk Reduction and            the        Provincial recommendations, the
  14,    Management Fund               Disaster        Risk division would like to
 page    (LDRRMF) Continuing           Reduction        and highlight the following
  73     Appropriations (CA)           Management            actions:
         totaling                      Council
         ₱8,747,114.41 from            (PDRRMC)              1. Enhancing          the
         197          completed        identify the specific     division’s
         projects were not             PPAs for disaster         administrative
         reprogrammed         to       mitigation,               capacity         and
         other disaster risk           prevention, and           capability         by
         reduction          and        preparedness in           adding additional
         management activities         accordance with           personnel        and
         as required under             Section 5.1.2 of          revisiting
         Section 5.1.11 of COA         COA Circular No.          processes.
         Circular No. 2012-002         2012-002 dated 2. Conducting
         dated September 12,           September        12,      trainings on the
         2012.        Moreover,        2012, and that in         procurement
         ₱23,574,175.90 were           the preparation of        process.
         presented in a lump           the LDRRMFIP, 3. Enhancing                  our
         sum      instead     of       the OIC-LDRRM             office     systems
         specifying the projects       Officer consider all      management.
         and activities to be          aspects, such as Revisiting of the
         funded, contrary to           the implementation unexpended balances
         Section 5.1.2 of the          schedule,             to determine if it is still
         Circular, which may           availability       of implementable.
         result in the delay or        manpower, and
         non-implementation of         other resources, to
         DRRM projects.                complete         the
                                       projects within a
                                       reasonable period
                                       and to improve the
                                       disaster
                                       preparedness and
                                       response
                                       capabilities of the
                                       Province.