APMT — Page 64 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
                                        officials         and PSWDO to comply
                                        personnel involved with the submission of
                                        in the distribution the            following
                                        of welfare goods to requirements.
                                        submit           their
                                        explanation/justific
                                        ation for the
                                        abovementioned
                                        discrepancies
                                        noted in the RDSs.
 2021    Utilization           of   83. Management             An LDRRMFIP was DRRMO                                           Recommend-        An LDRRMFIP       7/16/25       Not                           Based on the available
 AAR,    unexpended       Local         require           the prepared           for                                           ation      was    was prepared                Implemented                       LDRRMFIP         submitted    by
AO No.   Disaster           Risk        LDRRM Officer to unexpended balances                                                   complied with     for unexpended                                                Management to the Audit Team,
  11,    Reduction           and        update and revise from the Special Trust                                               and adhered to.   balances from                                                 the plan does not include the
 page    Management Fund                the      LDRRMFIP Fund.                                                                                  the     Special                                               activities to be funded from the
  62     (LDRRMF) of previous           annually,           to                                                                                   Trust Fund.                                                   unexpended balances in the
         years in the Special           include activities to                                                                                                                                                  STF.
         Trust Fund (STF)               be funded from the
         amounting             to       unexpended QRF
         ₱7,876,666.01        for       and        DRRMF-
         programs, projects,            MOOE of the
         and activities (PPAs)          previous       years
         was             neither        which           were
         incorporated in the            transferred to the
         Local Disaster Risk            Special         Trust
         Reduction                      Fund, to submit the
         Management Fund                same to the
         Investment         Plan        PDRRMC             for
         (LDRRMFIP)          nor        approval, which in
         found in the approved          turn should be
         Annual      Investment         submitted by the
         Plan (AIP) contrary to         latter to the Local
         COA Circular No.               Development
         2012-002         dated         Council (LDC) for
         September 12, 2012,            deliberation and
         and NDRRMC-DBM-                inclusion in the
         DILG JMC 2013-01               revised AIP, for
         dated March 25, 2013.          approval by the
         Hence,       programs,         Sangguniang
         projects, and activities       Panlalawigan,
         (PPAs) using the               otherwise,        the