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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
           General Provisions of        prioritizing deductions
           RA No. 11936 or the          in the order of
           General Appropriations       preference mandated
           Act (GAA) for Fiscal         under Section 55 of the
           Year       2023,      thus   2023 GAA.
           defeating the general
           intent of the law which is
           to boost employees’
           morale and self-esteem
           and       to       promote
           efficiency             and
           effectiveness in public
           service.
2023 AAR   Monetization of 50% of 15. We recommended that
AO No. 8   leave      credits     was   the City Accountant
page 50    allowed even without the     ensure      that     the
           required        supporting   monetization of 50%
           documents to justify the     of leave credits is
           same, inconsistent with      properly      supported
           Section 23 of Rule XVI       with valid documents
           of the Omnibus Rules         to justify the grant in
           Implementing Book V of       compliance          with
           Executive Order (E.O.)       Section 23 of the
           No. 292 and COA              Omnibus Rules on
           Circular No. 2012-001        Leave      and     COA
           dated June 14, 2012,         Circular No. 2012-
           while in some cases          001, before processing
           regular monetization was     the payment.
           granted more than once a
           year contrary to CSC and 16. We               further
           DBM Joint Circular No.       recommended         that
           2-97 dated June 25,          monetization of leave
                                        credits be done only