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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
            1997, thereby resulting      once a year pursuant to
            in irregular expenditures.   CSC and DBM Joint
                                         Circular No. 2-97.
2023 AAR    The fidelity bond of the 17. We recommended that
AO No. 9    four          Accountable    Management        revisit
 page 52    Officers      (AOs)       is the computation of the
            insufficient to cover their  AOs' accountabilities
            accountabilities,     thus   and increase their
            unnecessarily exposing       fidelity     bond     in
            the government to the        accordance          with
            risk    of      inadequate   Treasury Circular No.
            indemnification from the     1-2022 dated May 30,
            Fidelity Fund in cases of    2022.
            defalcation, shortages,
            and unrelieved losses in
            the accounts of the AOs.
2023 AAR    The AAPSI was not 18. We recommended and
AO No. 10   submitted                by  Management agreed to
 page 54    Management pursuant to       formulate an action
            Section 99 of the General    plan to implement the
            Provisions of RA No.         audit recommendations
            11936, otherwise known       and               submit
            as       the       General   immediately the duly
            Appropriations Act for       accomplished AAPSI
            Fiscal Year (FY) 2023,       form to the Audit Team,
            thus, the extent of          copy furnished to the
            compliance and actions       DBM,       the     House
            taken         by        the  Committee              on
            Management               to  Appropriations, and the
            implement the prior          Senate Committee on
            years’               audit   Finance, as mandated
            recommendations were         by Section 99 of RA
            not duly monitored.          No. 11936.