prolonged inaction or write-off of dormant receivables that could otherwise be
recovered.
51. We recommended and the Municipal Accountant agreed to ensure the timely
preparation and submission of the Semestral Report on the Status of Unliquidated
Cash Advances, Fund Transfers, and Other Receivables on or before the 8th day
following the end of each semester, in compliance with Section 122 of P.D. 1445
and COA Memorandum 2017-010 dated May 15, 2017.
b) Summary of Total Suspensions, Disallowances, and Charges
There were no outstanding suspensions or charges as of the end of the year.
However, the Notices of Disallowance showed the following balance as of
December 31, 2024:
Beginning Issued this Period Ending Balance
Particulars Balance (1/1/2024 to 12/31/2024) (12/31/2024)
(1/1/2024) ND NSSDC
Disallowance ₱ 7,857,900.00 1,890,000.00 0.00 ₱9,747,900.00
This ending balance pertains to audit disallowances issued and received in the
following years:
Balance as of Transaction
Years Issued Remarks
12/31/2024 Year
Notice of Disallowance (ND)
Prior Years 748,000.00 Prior Years ND Records not found.
2020 2,559,900.00 2019 NFD was issued.
2023 4,550,000.00 2021 With pending appeal
2024 1,890,000.00 2022 Received on October 10,
2024
Total ND ₱9,747,900.00
We would like to note that the aforesaid balances do not include Notices of
Suspension, Disallowance, and Charge issued prior to the effectivity of the Rules
and Regulations on Settlement of Accounts, which are still subject to
reconciliation with the balances of the accounting record.
c) Other Matters
We have audited other areas, but we have not yet obtained sufficient and
competent evidence on these matters to warrant the inclusion of audit observations
in this Letter.
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