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                                                                                                                                                 Appendix C



                                                                       CITY OF CANLAON
                                                                     Province of Negros Oriental

                                            Agency Action Plan and Status of Implementation (AAPSI)
                                                   Audit Observations and Recommendations
                                                          For the Calendar Year 2023
                                                             As of _______________

                                                                                Agency Action Plan                                                    Action
                                                                                                                                    Reason for
                                                                                                   Target                                             Taken/
                                                                                                                   Status of     Partial/Delay/Non-
  Ref       Audit Observations         Audit Recommendations          Action   Person/Dept.    Implementation                                         Action
                                                                                                                Implementation   Implementation, if
                                                                       Plan    Responsible          Date                                               to be
                                                                                                                                     applicable
                                                                                              From To                                                 taken
2023 AAR   The Local Government        We recommended that
AO No. 1   Unit (LGU) was not able     Management observe the
 page 34   to take advantage of the    guidelines and procedures
           one-time cleansing of       provided in COA Circular
           Property, Plant, and        No.     2020-006      dated
           Equipment (PPE) due to      January 31, 2020, for the
           various      deficiencies   one-time cleansing of PPE
           inconsistent with COA       account balances to have
           Circular No. 2020-006.      reliable PPE balances that
           Thus, the fairness of the   are verifiable as to
           presentation of the PPE     existence, condition, and
           accounts cannot be          accountability as follows:
           reasonably ascertained.
                                       1. Strictly follow the
                                          guidelines          and
                                          procedures     in    the
                                          conduct of the physical
                                          count      of      PPE,
                                          recognition of PPE
                                          items found at the
                                          station, and disposition
                                          of non-existing or
                                          missing PPE items, and
                                          require the Accountant