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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
               deficiencies that may be
               noted in audit.
 2022 ML,      Cash advances totaling    21. We recommended that
Par. No. 18,   ₱12.285 million               the      City       Mayor
  page 4       remained unliquidated         instruct      the    City
               as of September 30,           Accountant to demand
2019 AAR,      2022, of which ₱8.069         the            immediate
AO No. 1,      million or 65.68 per cent     liquidation      of all
 page 28       had been outstanding for      outstanding CAs by
               1 year to over 10 years,      issuing final demand
2015 AAR,      contrary to COA               letters direct to the
AO No. 4,      Circular No. 97-002           AOs            concerned,
 page 30       dated February 10,            otherwise,       if     no
               1997, thus, expenses          liquidation is made,
   2013        were not properly             impose the sanction of
   AAR         recognized on periods         withholding            the
               these were incurred,          salaries of those who
               affecting the fair            still fail to settle their
               presentation of the FSs.      accounts after due
                                             notice.
               Balance as of December
               31, 2023 (GF):

               Advances for Operating
               Expenses

               ₱512,112.50

               Advances for Payroll
               110,071.55

               Advances to Special DO
               559,143.72