APMT — Page 80 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
 2018     The           reciprocal    104. Management            The PAccO conducted PAccO            Jan      Dec Implemented                       Quarterly       7/16/25     Partially
 AAR,     accounts Due from                require the OIC the review of these                                                                       assessment of             Implemented
AO No.    Other             Funds          Provincial            reciprocal accounts.                                                                account
7, page   (10304050) and Due               Accountant         to We have since posted
   44     to     Other      Funds          review         and adjusting          entries
          (20301010) registered            investigate      the necessary to correct
          a     difference       of        difference        by and reconcile these
          ₱6,532,044.23 as of              tracing          the reciprocal accounts.
          December 31, 2018,               erroneous journal Minimal           balances
          thus, affecting the              entries and to remain due to lack of
          fairness      of     the         prepare         the data.         We     are
          presentation of the              necessary             continually
          financial statements.            correcting entry to investigating         the
                                           reconcile the Due discrepancy to ensure
                                           To/From      Other fairness                of
                                           Funds accounts in presentation in the
                                           all    funds      as financial statements.
                                           required           in
                                           Sections 28 and
                                           152 of the NGAS
                                           Manual, Volume
                                           III,    and       to,
                                           henceforth,
                                           regularly reconcile
                                           these           two
                                           reciprocal
                                           accounts to ensure
                                           the fairness of
                                           presentation in the
                                           financial
                                           statements.

 2017     Paid     disbursement       105. The      Provincial   The Accounting Office       PGO,    Jan   Dec       Partially    Lack          of   To submit the   7/16/25     Partially
 AAR,     vouchers,      payrolls,         Governor require      has partially submitted     PAccO                 Implemented    manpower;          documents as              Implemented
AO No.    official receipts and            the OIC-Provincial    the             required                                         accessibility of   soon as they
8, page   other       transaction          Accountant, and all   disbursement                                                     the documents      are found
   48     documents for CYs                others concerned      vouchers,       payrolls,
          2013 to 2017 were not            to     immediately    collection reports and
          submitted to the audit           submit         the    other        transaction
          team intact and within           disbursement          documents             for
          the prescribed period            vouchers, payrolls,   CY2013-2017