APMT — Page 6 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
                              market value less Provincial Veterinary                                                                   Create
                              cost to sell of the and Agriculture.                                                                      adjusting
                              breeding      stock,                                                                                      entries         to
                              including births of A summary of the                                                                      update        the
                              offspring          or existing/current                                                                    Breeding
                              dispositions,         Breeding Stocks was                                                                 Stocks account
                              based on the submitted to the                                                                             after
                              required              PAccO in the 1st                                                                    confirmation
                              information        to quarter of CY 2025                                                                  and
                              comply with the which is subject to                                                                       reconciliation
                              measurement           further reconciliation                                                              with PGSO and
                              criteria of IPSAS and confirmation with                                                                   PVO.
                              27;      and     (b) Accounting records.
                              maintain the Work,
                              Other      Animals, Coordinated with the
                              and        Breeding personnel in charge of
                              Stocks       Ledger the             Provincial
                              Card that contains Veterinary for the
                              all relevant details, reconciliation of the
                              including             reports.
                              information on the
                              acquisition, births
                              of offspring, and
                              dispositions       of
                              breeding stocks.

                            8. The       Provincial   To create a Committee            Oct     Dec          Not       Person       in   To create a                       Not
                               Accountant’s           composed of the         PAccO,                    Implemented   charge     has    Committee                     implemented
                               Office (PaccO), in     representatives/         PAO                                    other     major   composed of
                               coordination with      persons in charge of     and                                    workload.         the
                               the Office of the      PaccO, PAO, PVO and      PVO                                                      representatives
                               Provincial             PGSO to design and                                                                /persons      in
                               Agriculture (OPA)      implement the system,                                                             charge        of
                               and the Office of      policies and internal                                                             PaccO, PAO,
                               the       Provincial   controls in recording                                                             PVO         and
                               Veterinarian           and accounting the                                                                PGSO
                               (OPV), design and      Biological Assets.
                               implement       the
                               necessary
                               accounting policies
                               and procedures to