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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
                                       maintain RPT and SET
                                       receivables subsidiary
                                       ledgers and reconcile
                                       the accounts with the
                                       City       Treasurer’s
                                       records.
2023 AAR     The City failed to 13. We recommended and
AO No. 6     submit to the Office of    the City Accountant
page 48,     the Auditor the Report     agreed to prepare the
2021 AAR,    on      Sources       and  Monthly Report on
AO No. 9,    Utilization of the Local   Sources and Utilization
page 46      Disaster            Risk   of DRRMF with the
             Reduction             and  required information
             Management          Fund   and submit the report
             (LDRRMF) within 15         on or before the 15th
             days after the end of      day after the end of
             each month as required     each month through the
             under Section 5.1.5 of     LDRRMO to the COA
             COA Circular No.           Auditor.
             2012-002,            thus
             preventing      effective
             monitoring of the use of
             the fund that could
             adversely affect its
             disaster risk reduction,
             preparation,          and
             mitigation efforts.
2023 AAR    The monthly net take- 14. We recommended that
AO No. 7    home pay of 55 City        the City Accounting
page 49     personnel fell below the   Office ensure that the
            mandated        minimum    net take-home pay of
            amount of ₱5,000.00        employees shall not be
            contrary to Section 55,    less than ₱5,000.00 by