22. With respect to the total balance of charges of ₱455,138.91, 100 per cent is pending appeal.
23. Lastly, of the total suspensions of ₱641,790.87, 25 per cent is pending evaluation by the
Audit Team while 75 per cent will be issued with Notice of Disallowance (ND) since no
documents were submitted for further evaluation. Under the RRSA, a suspension should
be settled within 90 calendar days from receipt of the NS; otherwise, the transaction
covered by it shall be disallowed/charged after the Auditor is fully satisfied that such action
is appropriate. Consequently, the Auditor shall issue the corresponding ND/NC.
C) OTHER MATTERS
24. Our audit was limited to the areas specified in the Scope of Audit paragraph. Aside from
those, we have not audited the other areas specified under COA LGS Unnumbered
Memoranda dated October 30, 2024 and November 11, 2024 nor have we obtained
sufficient and competent evidence on these matters to warrant the inclusion of audit
observations in this Report.
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