APMT — Page 57 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
         ₱206,265.95          that
         could have been
         provided to other
         patients eligible for the
         said program.
 2022    The procurement of           72. Management             NODRC is still waiting    NODRC                Partially   We           are   We submitted       7/16/25    Ongoing
 AAR,    food            supplies         requires the DO to     for the remaining sales                      Implemented   processing the     copies of Sales
AO No.   amounting               to       submit to the Audit    invoice of another                                         remaining sales    Invoice    from
  19,    ₱7,226,143.80          for       Team           valid   supplier for submission                                    invoice       of   supplier, VAM
 page    prisoners’ subsistence           evidence          of   to the COA office.                                         another            Fish Dealer
  92     at the Negros Oriental           receipts          of                                                              supplier for       from the period
         Detention            and         payment for food                                                                  submission to      of January 1 to
         Rehabilitation Center            items purchased                                                                   the COA office.    August       28,
         (NODRC) was neither              amounting         to                                                                                 2022, in the
         in accordance with the           ₱4,987,676.00 in                                                                                     amount        of
         Annual Procurement               conformity      with                                                                                 ₱4,069,880.00
         Plan      (APP)       nor        COA Circular No.                                                                                               on
         compliant with the               2004-006, dated                                                                                      December 10,
         procurement                      September         9,                                                                                 2024.
         procedure for direct             2004, and to,
         purchase of food                 henceforth, ensure
         supplies prescribed              that all RDs are
         under Section 11 of              properly supported
         Republic Act (RA) No.            with     all     the
         11321. Moreover, the             required      basic
         related       payments           supporting
         were not supported by            documents.
         complete
         documentation,
         contrary to Section
         4(6) of Presidential
         Decree (PD) No.
         1445. Thus, the
         integrity     of      the
         procurement process
         and the propriety of
         the      disbursements
         might be questionable.
 2022    Construction Safety          73. The BAC requires       As    a    corrective      BAC                   Fully                        This      was      7/16/25    Ongoing                         On a test basis, it was noted that
 AAR,    and Health Programs              the        winning     measure,       CSHP                          implemented                      already acted                                                 some of the perfected contracts
AO No.   (CSHP) used to                   contractor       to    approved by DOLE is                                                           upon by BAC.                                                  submitted by the BAC were not