APMT — Page 71 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
                                         the ECQ (for SRA
                                         payrolls only).
 2020     Highly-needed              91. The       Provincial The BAC submitted PaccO              Jan    Dec     Partially                     Verify with BAC   7/16/25     Partially
 AAR,     medical       supplies,        Accountant submit documents to the COA                                Implemented                                                  Implemented
AO No.    materials, equipment           immediately the last July 31, 2024. The                                                                Continue     to
  15,     and other critical             lacking documents PAccO will verify with                                                               adhere with the
 page     services for COVID-19          to the Audit Team BAC as to the                                                                        documentary
  72      related      programs,         for verification, to completeness of their                                                             requirements
          projects and activities        substantiate      or submission.                                                                       for Emergency
          procured             on        justify          the                                                                                   procurement.
          emergency         basis        deficiencies noted,
          amounting             to       and to, henceforth,
          ₱46,554,685.66. were           ensure that all
          paid despite the lack          documentary
          of           supporting        requirements for
          documents required             emergency
          under     Government           purchase under R.
          Procurement Policy             A. No. 11469 are
          Board           (GPPB)         proper          and
          Circular No. 01-2020           complied        with
          dated April 6, 2020,           before certifying as
          such as Mayor’s                to               the
          permits, income tax            completeness of
          returns,       omnibus         the      supporting
          sworn statements and           documents.
          other documents, thus
          the regularity of the
          transactions       and
          compliance to the
          guidelines           for
          emergency
          procurement under
          Republic Act (R.A.)
          No. 11469 could not
          be determined.
 2020     The welfare goods          92. The officials and    The Governor’s Office,      PGO,    Sept   Dec                                                      7/16/25     Closed                          In Macairan, et al. v. People of
 AAR,     and medical supplies           personnel involved   Accounting Office, and     PAccO,                                                                                                               the Philippines (GR No. 215104,
AO No.    needed to respond to           in            said   the Bids and Awards         BAC                                                                                                                 March 18, 2021), the Supreme
8, page   the          COVID-19          procurement be       Committee           will                                                                                                                        Court held that: “To establish
   53     pandemic          were         made to answer for   coordinate with each                                                                                                                            overpricing, there must be a
          procured at prices             such loss of         other on the actions to                                                                                                                         canvass of different suppliers