APMT — Page 67 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
         evaluation       from        copies of the (a)                                                                                       able to store,
         ensuring that these          Acknowledgement                                                                                         receive     and
         were          properly       Receipts of the                                                                                         acknowledge
         accounted for.               Donations In-Kind;                                                                                      the donations.
                                      (b) Proof of receipt
                                      by and distribution
                                      to              the
                                      beneficiaries; and
                                      (c) Inventory of
                                      remaining
                                      undistributed
                                      items, if any, in
                                      accordance with
                                      Section 1 of COA
                                      Circular No. 2020-
                                      009 dated April 21,
                                      2020.

                                  87. Management                                                                                                                              Not
                                      delegate        the                                                                                                                 Implemented
                                      receipt        and
                                      acknowledgment
                                      of the donations in-
                                      kind to the GSO,
                                      which will take
                                      heed of the basic
                                      controls in the
                                      receipt, recording,
                                      inventory, storage
                                      and distribution of
                                      all donations in-
                                      kind received and
                                      will prepare and
                                      submit          the
                                      required reports
                                      together with the
                                      supporting
                                      documents.
 2020    Management did not       88. The      Provincial    The      PaccO   will   PAccO    Jan    Dec        Partially   Lack         of   To check the      7/16/25     Partially
 AAR,    monitor  liquidation         Accountant        a)   investigate the non-                             Implemented   manpower          accounts                    Implemented
AO No.   neither did      the         demand                 moving accounts and                                                              involved   if