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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
2015 AAR,   from CYs 2011 to 2018            immediate settlement/
AO No. 5,   totaling ₱5,114,000.00           liquidation of the
 page 31    remained unliquidated as         unliquidated       cash
            of December 31, 2019             advances             for
            contrary to Section 6.2.2        confidential        and
            of DBM-DILG-DND-                 intelligence expenses
            GCG-COA               Joint      and follow up with the
            Circular No. 2015-01             Intelligence        and
            thereby creating the             Confidential     Funds
            impression that the funds        Audit Unit of the COA
            may have been put to             the credit notice for
            unauthorized use which           liquidation     reports
            may eventually lead to           already submitted.
            loss of government
            funds.
2019 AAR,   The concentration of          34. We recommended that
AO No. 6,   bookkeeping duties in             Management instruct
 page 42    only one employee                 the City Accountant to
            resulted in the continued         assign the bookkeeping
            delay in the submission           jobs not just to one
            of      the      financial        employee      but     to
            statements of the City            several employees to
            and failure of the City           hasten the recording of
            Accountant to submit the          transactions        and
            statements for the period         preparation of financial
            January to June 2019,             statements.
            contrary to Sections 70
            and 73 of the Manual on
            NGAS        for     LGUs,
            Volume       I,    thereby
            reducing the relevance
            and usefulness of the
            financial     information