APMT — Page 56 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
         expense, contrary to          under          the Liquidation Report to
         Sections 6.1 and 6.2          circumstances.     the Accounting Office.
         of COA Circular No.                              Submitted documents
         2012-003         dated                           for liquidation were
         October 29, 2012,                                incomplete and were
         thereby undermining                              returned           for
         the prudent use of                               completion.
         scarce        financial
         resources of the
         government.
 2022    The            specific   71. The MSW and the        We have already            PAccO    Jan   Dec   Implemented                     Compiling      7/16/25     Partially                       The Social Welfare Officer have
 AAR,    guidelines on the             Provincial             communicated with                                                               documents                Implemented                       submitted on August 20, 2025,
AO No.   implementation of the         Accountant submit      NOPH to submit the                                                                                                                         the documents relative to the
  18,    Medical Assistance to         the          lacking   lacking documents on                                                                                                                       MAIP Program. Appropriate
 page    Indigent      Patients        documents         on   patients availing of                                                                                                                       subsequent audit action shall be
  87     (MAIP) Program of the         patients availing of   medical assistance.                                                                                                                        undertaken based on the results
         Department of Health          medical assistance                                NOPH    Jan    Dec     Partially                                                                                of the review and verification of
         (DOH), as provided            required       under                                                   Implemented                                                                                the documents provided.
         under Section VI of           Section VI (1) of      Currently compiling the
         DOH Administrative            AO No. 2020-0060       documents            for
         Order No. 2020-0060           dated December         submission.
         dated December 23,            23,      2020, to
         2020, were not fully          facilitate       the
         complied           with       evaluation of the
         because (a) the               disbursements.
         medical assistance
         granted to 3,483
         patients amounting to
         ₱22,210,846.66 was
         not supported with
         complete
         documentary
         requirements,
         contrary to Section
         4(6) of Presidential
         Decree (PD) No.
         1445; and (b) the
         mandatory       Senior
         Citizen discounts were
         charged        thereto,
         reducing the fund by