APMT — Page 79 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
                                                        Authority to Write Off
                                                        Dormant        Accounts
                                                        with the available data.
                                                        The major hindrance
                                                        for the submission of
                                                        the             required
                                                        supporting documents
                                                        is     due to the
                                                        unavailability      and
                                                        insufficiency of data,
                                                        death of accountable
                                                        officers and unknown
                                                        whereabouts of the
                                                        AOs.

 2018     Confirmation from 16      103. Require the OIC       The PAccO has           PAccO   Jan   Dec       Partially   Lack         of   Monitor     and   7/16/25     Partially
 AAR,     cities             and         Provincial            initiated         the                         Implemented   manpower          coordinate with             Implemented
AO No.    municipalities of the          Accountant       to   reconciliation of the                                                         LGU
6, page   Due from Local                 reconcile the Due     prior years’ balances                                                         accountants
   42     Government Units (1-           from         LGUs     under Due to LGUs.                                                            existing
          03-03-030) amounting           account with the                                                                                    balances under
          to ₱21,172,170.21,             subsidiary ledgers                                                                                  Due from LGUs
          representing 65% of            of the 16 LGUs
          the total account              and          effect
          balance              of        immediately the
          ₱32,571,520.99,                necessary
          showed a discrepancy           corrections/adjust
          of ₱10,383,808.70,             ments in the books
          contrary     to     the        of the Province
          Generally Accepted             and to coordinate
          Accounting Principles          with     concerned
          (GAAP),           thus,        LGU accountants
          rendering the year-            for them to adjust
          end            balance         their records so
          presented in the               that the affected
          financial statements           Due from LGUs
          unreliable.                    and Due to LGUs
                                         accounts in either
                                         books will be
                                         properly
                                         presented.