Page 42 of 74

                                                                                                                                               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
2022 ML,      Official receipts (ORs), 19. We recommended that
Par. No. 7,   disbursement vouchers        the City Accountant
  page 2      (DVs),            payrolls,  submit immediately
              liquidation documents,       the DVs, payrolls,
2021AAR,      monthly trial balances       ORs,      and    other
AO No. 5      (TBs),           quarterly   liquidation documents
 page 37      financial statements (FS)    of the General Fund
              [for the 1st, 2nd, 3rd and   from       July     to
2017 AAR,     4th quarters], and year-     December, quarterly
AO No. 15,    end FS have not been         FS for all quarters,
 page 54      submitted within the         monthly TBs from
              prescribed      timelines,   January to December,
2016 AAR,     contrary       to       the  and year-end FS for
AO No. 9,     provisions of Section        CY 2022.
 page 41      347 of RA No. 7160,
              Section 70 of New 20. Henceforth, ensure the
              Government Accounting        submission          of
              System (NGAS) Manual         accounts     and   FS
              for LGUs, Item 4 of          within the prescribed
              COA Circular No. 2010-       periods pursuant to
              01, and Paragraph 7 of       Section 347 of RA No.
              COA Circular No. 2009-       7160, Section 70 of
              006, thus, the regularity,   NGAS Manual for
              validity, completeness,      LGUs, Item 4 of COA
              and accuracy of recorded     Circular No. 2010-01,
              transactions could not be    and Paragraph 7 of
              immediately established,     COA Circular No.
              preventing the Audit         2009-006.
              Team from conducting
              the mandatory audit
              thereof and consequently
              informing Management
              of the defects and/or