APMT — Page 69 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
 2020     Liquidation of cash        89. Management           NODRC        is     still NODRC, Jan           Dec   Ongoing                                          7/16/25    Ongoing
 AAR,     advances granted for           requires         the coordinating with the      NOPH
AO No.    the meals of in-               concerned            supplier regarding the
6, page   patients of various            accountable          remaining         sales
   48     hospitals and inmates          officers to submit invoice and receipts.
          of the Negros Oriental         to the Audit Team
          Detention         and          valid evidence of
          Rehabilitation Center          receipts          of
          aggregating         to         payment for the
          P11,014,076.24 were            purchases         of
          not supported with             food/meal items
          receipts of purchases          aggregating       to
          contrary to Section 4          P11,014,076.24 in
          (6) of Presidential            conformity      with
          Decree (PD) No.                COA Circular No.
          1445, thus the actual          2004-006 dated
          amounts paid out of            September         9,
          the cash advances              2004, and to
          could       not    be          ensure that all RDs
          established.                   are         properly
                                         supported       with
                                         sufficient and valid
                                         documents.
 2020     The payrolls covering      90. Management           The PAccO will remind PAccO           Jan      Dec    Partially   Misplaced         Continue     to   7/16/25     Partially
 AAR,     the    payment        of       requires         the the Heads of Offices to                            Implemented    documents         follow up focal             Implemented
AO No.    COVID-19        Hazard         concerned Heads submit to COA all                                                                        persons      in
7, page   Pay and Special Risk           of Offices to submit deficiencies          in                                                            offices
   50     Allowance (SRA) to             to the Auditor the documentation.
          the           provincial       following
          government                     documents         to
          employees/workers              substantiate the
          and Public Health              grant of COVID-19
          Workers (PHWs) in              Hazard Pay and
          the total amount of            SRA       to     the
          P18,316,542.38 and             personnel/workers
          P911,233.13,                   and PHWs of the
          respectively, were not         Province:
          substantially              a. Inter-Agency Task
          supported          with        Force for the
          complete documents             Management of
          contrary to Section            Emerging