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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
            and recovery operations     City       Mayor    as
2020 AAR,   were charged to the         Chairperson, strictly
AO No. 8,   Quick Response Fund         comply with existing
page 41     (QRF) of the Local          regulations on the
            Disaster Risk Reduction     appropriation      and
            and Management Fund         utilization         of
            (LDRRMF) contrary to        LDRRMF and ensure
            Section 4.3 of COA          that such funds are
            Circular No. 2012-002       utilized solely for
            dated September 12,         disaster          risk
            2012 and Section 5.0 of     management, making
            NDRRMC, DBM and             the City well-prepared
            DILG JMC No. 2013-          to       respond    to
            001 dated March 25,         calamities which may
            2013, thus reducing the     occur.
            funds intended for
            disaster    relief  and32. We             further
            recovery projects and      recommended that the
            activities.                procurement of diesel
                                       and gasoline fuel,
                                       meals for frontliners
                                       and supplies used for
                                       the operation of the
                                       Incident    Command
                                       Post shall be sourced
                                       from the General Fund
                                       of the LGU and refund
                                       the LDRRMF for the
                                       amount expended.
2019 AAR,   Cash     advances  for 33. We recommended that
AO No. 2,   Intelligence/               the City Accountant
 page 31    Confidential Funds of       demand from the
            the former City Mayor       former City Mayor the