APMT — Page 73 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
          P840,414.00         were         strictly with the
          charged        to     the        provisions of DBM
          Bayanihan Grant for              LBC No. 126 dated
          Provinces         (BGP),         April 13, 2020 on
          thereby, defeating the           the use of the
          purpose of the grant             remaining balance
          and         substantially        of the BGP.
          reducing the funds
          intended to support
          the            Provincial
          Government’s efforts
          to respond to the crisis
          brought about by the
          COVID-19 pandemic.
 2019     Purchases of various         94. Provide the GSO       To request funds for       PGO,    June   July       Fully                       Funds for the      7/16/25    Ongoing
 AAR,     supplies and materials           with adequate and     the lease of an            PGSO                  Implemented                     lease        are
AO No.    amounting              to        safe        storage   adequate and safe                                                                already
2, page   ₱28,673,168.85 were              facilities for the    storage facility.                                                                included in the
   34     simultaneously                   supplies        and                                                                                    Budget
          recorded to the related          materials                                                                                              Proposal for CY
          inventory and expense            purchased;                                                                                             2026.
          account             upon
          purchase contrary to         95. Require        the    Implemented          the   PAccO   Jan    Dec    Implemented                     Continue                       Partially
          Sections 114, 116 and            Accountant       to   recommended practice                                                             monitoring the               Implemented
          121 of the New                   record to the         in recording Purchases                                                           implementation
          Government                       expense accounts      and Inventory of                                                                 of this practice
          Accounting System                the        supplies   supplies and materials.
          (NGAS)           Manual,         consumed on the       Upon receipt/delivery
          Volume        I,     thus        basis of the SSMI     of         inventoriable
          eliminating           the        and to maintain       purchases, they are
          required accounting of           perpetual             recorded as inventory.
          the      receipt      and        inventory records     They are dropped from
          utilization established          to be reconciled      the inventory account
          through the use of               periodically with     and recorded as
          Requisitions and Issue           the records of        expense upon receipt
          Slips      (RIS)      and        GSO, in order to      of SSMI submitted by
          Summary of Supplies              fairly present the    the PGSO.
          and Materials Issued             expense        and
          (SSMI), which could              inventory accounts
          result       in       the        in the financial
          misstatement            of       statements.