APMT — Page 60 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
          were kept in the end-        vehicles       and newly        purchased                                                                OFFICIAL USE
          users’     respective        effect the mark vehicle.                                                                                 ONLY”
          residences when not          “FOR OFFICIAL
          in use, contrary to          USE ONLY” and Inform            requesting                                                               To         send
          COA Circular No. 75-6        the LGU’s name office to include in the                                                                  communication
          dated November 7,            to prevent any specifications          the                                                               to all offices
          1975, thus exposing          unnecessary and marking of “FOR                                                                          reiterating the
          these vehicles to the        unofficial use of OFFICIAL USE ONLY”                                                                     required
          risk of abuse and            government          in the preparation of                                                                markings.
          misuse     by     the        vehicles.           the         respective
          personnel responsible        Otherwise, any Purchase Request.
          therefor.                    expenses
                                       incurred         in
                                       connection with
                                       the personal or
                                       unofficial use of
                                       government
                                       vehicles shall be
                                       disallowed       in
                                       audit, and the
                                       official     found
                                       responsible
                                       therefor shall be
                                       held personally
                                       liable for the
                                       expenditures
                                       arising therefrom.

 2021     Lapses             and    77. Management           We have already          PAccO   Jan     Dec        Partially   Unintentionally,   To follow up      7/16/25     Partially
 AAR,     documentary                   requires      the    submitted          the                            Implemented   no follow up       these offices               Implemented
AO No.    deficiencies      were        concerned Heads      requirements to COA                                             was made.
5, page   noted in the payment          of Offices to        except      for    the
   46     of COVID-19 Hazard            ensure       that    following:
          Pay            totaling       payrolls covering    1. Agriculturist's
          ₱4,845,985.40 to the          payment         of        Office
          provincial government         COVID-19             2. Legal Office
          employees/workers             Hazard Pay are       3. Governor's Office
          contrary to Section           supported with:      4. General Services
          4(6) of Presidential      a. Authority from the         Office
          Decree (PD) No. 1445          head of office to
          and other pertinent           render service