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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
             needed by Management
             for decision-making and
             the conduct of timely
             audit by the COA.
2018 AAR,    The lack of regular We recommended the
AO No. 2,    monitoring             and following:
 page 28     supervision      on     the
             payment of granted loans 35. The        City     Mayor
             has resulted in the            designate one or two
             accumulation of unpaid         personnel to focus on
             loans receivable from          the monitoring and
             cooperatives,        small     collection of the loans,
             business operators and         to issue demand letters
             individuals who availed        within a reasonable
             of              livelihood     time after due dates
             development loans from         when no payment has
             the City Government            been received, and to
             thus              exposing     refer to the City Legal
             government           funds     Officer those who
             amounting                to    refuse to pay for the
             ₱21,851,337.15 to the          purpose of instituting
             risk of loss due to the        legal action pursuant to
             City’s failure to collect      the terms of the loan
             repayment thereof.             agreement.
2017 AAR,    Two PPAs under the 36. We recommended that
AO No. 18,   Bottom-Up Budgeting            the LPRAT, through
 page 61     (BUB) Program with             the BUB Focal Person,
             appropriations totaling        intensify efforts to fast-
2016 AAR,    ₱1,700,000.00 have yet         track                 the
AO No. 5,    to    be     implemented       implementation of the
 page 33     despite the availability of    BUB program for the
             cash for their immediate       LGU to achieve its
             implementation       while     target of reducing