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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
           (RPCLRN); and (b) non- 2015-008 dated October
           maintenance of the Local 23, 2015.
           Road Network Ledger
           Card (LRNLC) and 8. We                     further
           Local Road Network       recommended that the
           Property Card (LRNPC), Inventory       Committee
           contrary      to    COA through the General
           Circular No. 2015-008 Services             Offices
           dated November 23, conduct           an    annual
           2015, thereby affecting physical count of all
           the fair presentation of LRN and report the
           the account in the       results thereof in the
           financial statements.    RPCLRN         to      be
                                    submitted to the Auditor
                                    and Accounting Unit not
                                    later than January 31 of
                                    each year.           The
                                    RPCLRN        shall    be
                                    reconciled with the
                                    accounting records, and
                                    the necessary adjusting
                                    entries will be prepared
                                    before the statement
                                    date.

2023 AAR   PPE under the Trust      9. We recommended that
AO No. 3   Fund-Local Government       the City Accountant
 page 40   Support Fund (LGSF)         record the transfer of the
           totaling ₱31,557,827.28     various        completed
           were not transferred to     projects under the Trust
           the General Fund nor        Funds-LGSF to the
           provided with               General      Fund     and
           depreciation allowances,    compute                the