APMT — Page 77 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
                              Treasurer and the together with the JEV
                              OIC-Provincial      recording the original
                              Accountant       to entry and the reversal
                              regularly monitor entry (stale status).In
                              and      determine the preparation of the
                              stale       checks JEV, we recognize a
                              requiring issuance debit for the Cash in
                              of     replacement Bank and credit for
                              checks.             Accounts Payable and
                                                  Prior           Years’
                                                  Adjustment for stale
                                                  checks less than two
                                                  years and for those
                                                  more than two years,
                                                  respectively. If the
                                                  check is stale during
                                                  the same year as it
                                                  was issued we debit
                                                  Cash in Bank and
                                                  Credit             the
                                                  corresponding
                                                  Expense/Inventory/Re
                                                  ceivable account.

                                                  Accounting       entries
                                                  recognizing        stale
                                                  status were posted last
                                                  April 2019 and June
                                                  2019      under      the
                                                  General Fund. Under
                                                  the TF, journal entries
                                                  were made last Aug
                                                  2019, Nov 2023 and
                                                  the latest being July
                                                  2025              (300-
                                                  2025070004). This is
                                                  in the total amount of
                                                  P473,584.85.        The
                                                  remaining      balance
                                                  under      TF     (PNB
                                                  account) in the amount