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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
               the projects were               of the NGAS Manual
               completed and                   for LGUs, Volume I.
               transferred to the
               General Fund, thereby       23. We                further
               affecting the fairness of       recommended that the
               the presentation of the         City         Accountant
               FSs.                            prepare the necessary
                                               adjusting entries to
                                               reclassify            the
                                               transactions
                                               erroneously recorded
                                               under the CIP accounts
                                               to their appropriate
                                               accounts,     and       to
                                               henceforth, recognize
                                               CIP based on progress
                                               billings and other
                                               acceptable            and
                                               appropriate supporting
                                               documents which will
                                               properly substantiate
                                               its balance.
 2022 ML,      Unpaid RPTs amounting       24. We recommended that
Par. No. 33,   to ₱20.672 million since        the City Treasurer’s
  page 8       CY 1974 were not                Office intensify the
               collected due to the            collection     of      the
               property        owners’         delinquent RPTs by
               unknown       addresses,        conducting            tax
               disputes among heirs of         campaigns and issuing
               common/undivided                demand            letters,
               properties, and non-            utilizing the assistance
               transfer of ownership of        of barangay officials in
               inherited     properties,