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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
             properties could not be
             ascertained due to the
             absence of property and
             ledger cards in the City
             General Services and
             Accounting        Offices,
             respectively, in violation
             of Section 114 of the
             NGAS Manual, Volume
             I.
2014 AAR     Special accounts for 38. We recommended that
AO No. 11,   Waterworks System and          the     City      record
 page 33     Cemetery       Operations      separately           the
             were not maintained in         transactions of the
             the     General      Fund      waterworks system and
             contrary to Section 313        cemetery operations by
             of RA No. 7160 and             maintaining      special
             Sections 105 and 107 of        accounts in the General
             the NGAS Manual for            Fund in accordance
             LGUs, Volume I, thus           with Section 313 of RA
             the financial condition        No. 7160, Sections 105
             and results of operations      and 107 of the NGAS
             of these two economic          Manual for LGUs,
             enterprises could not be       Volume I.
             determined.
2013 AAR,    No depreciation was We recommended that:
AO No. 8,    recognized for all land
 page 32     improvements,              39. The City Accountant
             buildings, and other           maintain PPE Ledger
             structures of the City         Cards to facilitate the
             with     an     aggregate      computation          of
             balance                 of     depreciation expenses
                                            and         henceforth