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                                                                                                                                                  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
                                          standard ICF prescribed
                                          in Annex A of COA
                                          Circular No. 2020-006
                                          dated January 31, 2020;
                                          and

                                       6. Require the Accounting
                                          and Property Units to
                                          maintain or update the
                                          respective PPELCs and
                                          PCs and undertake
                                          collaborative procedures
                                          to ensure that all PPEs in
                                          the RPCPPE are duly
                                          recorded      in     their
                                          respective records and
                                          that the PCs maintained
                                          by the Property Unit and
                                          the PPELCs maintained
                                          by the Accounting Unit
                                          are reconciled.
2023 AAR   The       accuracy     and 7. We recommended that
AO No. 2   reliability of the Local Management enjoin the
page 38    Road Network (LRN)            concerned department
           account            totaling heads to strictly comply
           ₱192,461,004.67 could with the accounting and
           not be ascertained due to: reporting guidelines on
           (a)    non-conduct       of the local roads asset
           inventory of local roads management system and
           and non-preparation of earnestly perform their
           the Report on the respective duties and
           Physical Count of Local responsibilities set forth
           Road             Network under COA Circular No.