APMT — Page 75 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          and        copies             of Pre/Post-Repair                                                                   together with
         post/pre-repair                documents             Inspection Report                                                                 the Pre-Repair
         inspection      reports,       indicating history                                                                                      Evaluation and
         copies of document             of repairs and                                                                                          Pre/Post-
         indicating the history         warranty                                                                                                Repair
         of     repairs,     and        certificates      for                                                                                   Inspection
         warranty certificates,         expenses paid for                                                                                       Report.
         contrary to Section            the repairs and
         9.1.3.4     of     COA         maintenance of
         Circular No. 2012-001          motor vehicles and
         dated June 14, 2012,           equipment listed in
         thus, the validity,            Annex 6; (b)
         propriety           and        maintain records
         reasonableness        of       on the history of
         spare parts and                repairs            of
         repairs procured could         equipment       and
         not be established.            motor      vehicles;
                                        and (c) henceforth,
                                        ensure           the
                                        completeness of
                                        supporting
                                        documents to the
                                        DVs in accordance
                                        with         Section
                                        9.1.3.4 of COA
                                        Circular No. 2012-
                                        001 dated June 14,
                                        2012.
 2019    The            Province    98. Management stop This           matter    has BAC                            Fully                                        7/16/25       Not                           The CNAS were not attached to
 AAR,    procured common-               procuring             already           been                            Implemented                                                Implemented                       support the purchases of CSE
AO No.   use supplies from              common-use            addressed by the BAC.                                                                                                                          from other sources, as required
  11,    private       suppliers        supplies       from For every Purchase                                                                                                                               under the IRR of RA 9184 and
 page    totaling                       outside sources Request             involving                                                                                                                        RA 12009.
  54     ₱6,027,881.88                  unless the same common-use supplies,
         without first securing         are not available the BAC Secretariat
         the Certificate of Non-        from DBM-PS as previously forwarded
         Availability of Stocks         evidenced by a the Agency Purchase
         (CNAS)       from the          CNAS           and, Requests (APRs) to
         Department of Budget           henceforth,           the PS-DBM Region
         and      Management-           procure them from VII. However, all
         Procurement Service            the DBM-PS in submitted APRs were