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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
               contrary to Sections         the        distribution
               2A.01,      2A.02,   and     thereof.
               2A.07.6        of    City
               Ordinance No. 118 dated 25. We also recommended
               November 29, 2017,           that      Management
               thereby reducing the         institute          legal
               City’s actual income and     remedies as provided
               depriving the LGU of the     in the City’s Revenue
               amount which could           Code.
               have been used to
               finance basic services
               and facilities.
 2022 ML,      The balance of the We recommended that
Par. No. 42,   account Due to NGAs of the City Mayor instruct
  page 10      ₱56.024 million as of the City Accountant to:
               December 31, 2022 is
2015 AAR,      unreliable due to the 26. Prepare without fail
AO No. 7,      inclusion of dormant         the required SLs for
 page 35       accounts and abnormal        the account Due to
               (negative) balances of       NGAs to substantiate
               ₱6.165 million and           the details of the
               ₱9,739.98, respectively,     General         Ledger
               unrecorded liquidation       balance; and
               of completed projects
               totaling ₱4.976 million, 27. Return to the Bureau
               and the absence of SLs       of the Treasury the
               for each project under       unused            funds
               Trust Fund, all of which     downloaded         from
               are not in accordance        various NGAs for
               with Paragraph 27 of         PPAs that can no
               International      Public    longer                be
               Sector         Accounting    implemented.
               Standards (IPSAS) No.