APMT — Page 90 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
  2003         Overstatement of the      121. Management            The            Provincial    PGO       Jan      Dec     Ongoing        Lack of the                                   Not
  AAR,         Land account by                undertakes            Governor’s         Office,                                             necessary                                 Implemented
 AO No.        ₱350,000.00 due to             measures to rectify Provincial Legal Office,                                                 information on
 9, page       the payment of a               the      infirmities, and the Provincial                                                     the
    12         parcel of land acquired        such as amending Assessor’s Office are                                                       overstatement
               by another local               the contract and coordinating to trace                                                       of the land
               government         unit        executing a deed the documents related                                                       account.
               (Barangay        Suba,         of donation in favor to this transaction.
               Manjuyod)                      of Barangay Suba, However, since the
                                              Manjuyod.             transaction occurred in
                                                                    2003, the current
                                                                    officials, officers, and
                                                                    employees have no
                                                                    direct knowledge of the
                                                                    circumstances
                                                                    surrounding it, as the
                                                                    personnel involved at
                                                                    that time are no longer
                                                                    with the Provincial
                                                                    Government of Negros
                                                                    Oriental.

Note: Status of Implementation may either be (a) Fully Implemented, (b) On-going, (c) Not Implemented, (d) Partially Implemented, or (e) Delayed



Prepared by:                                                                            Reviewed by:




MARY DIANNE T. CARBO                                                                    KATHERINE Z. VELEZ
State Auditor IV                                                                        State Auditor V
Audit Team Leader                                                                       Supervising Auditor