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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
            (LGUs), Volume I and             cleansing of the PPE
            Section 6.3 of COA               account balances.
            Circular No. 2020-006
            dated January 31, 2020,
            thus, affecting the fair
            presentation of the
            financial statements.
2021 AAR,   Payment of Hazard Pay        29. We recommended that
AO No. 3,   in the total amount of           Management require
 page 34    ₱180,000.00             to       the         concerned
            barangay officials and           Barangay thru their
            tanods who are not               respective
            considered personnel of          Sangguniang
            the City or are workers          Barangays to enact
            engaged          through         ordinances to include
            contract of service              in their respective
            (COS)/ Job Order (JO)            budgets and to refund
            by the City is contrary to       the City Government
            DBM Budget Circular              the amounts granted to
            No.      2020-1       and        them; otherwise, all
            Administrative Order             payments to barangay
            No. 26, series of 2020,          officials          and
            casting doubt as to the          employees will be
            propriety and legality of        disallowed in audit.
            the disbursements.
                                         30. Moreover, require the
                                             barangay         elective
                                             officials to refund the
                                             hazard pay as they are
                                             not entitled to it.
2021 AAR,   Expenditures totaling        31. We recommended that
AO No. 8,   ₱1,935,331.00 which              the     City     DRRM
 page 43    were not related to relief       Council, through the