Page 34 of 74

                                                                                                                                     Appendix C



                                                                    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
                              and Property Officer to
                              reconcile their records
                              based on the results of
                              the actual physical
                              inventory and effect
                              necessary adjustments;

                           2. Adopt the uniform
                              numbering system for
                              property numbers of
                              PPE and require the
                              Property Unit to update
                              the property stickers
                              based on the prescribed
                              format and to include the
                              required     information
                              under Sections 5.6 and
                              5.7 of COA Circular No.
                              2020-006 dated January
                              31, 2020;

                           3. Submit the approved PIP
                              to the COA Audit Team
                              within the prescribed
                              period;

                           4. Conduct the required
                              preliminary  activities
                              prior    to inventory
                              taking;

                           5. Record or document the
                              physical count daily in a