93. We recommended that the local chief executive direct the department heads and
other officials concerned to prioritize the formulation of an action plan to implement
the audit recommendations and submit immediately the duly accomplished AAPSI
form to the Audit Team, copy furnished the DBM, the House Committee on
Appropriations and the Senate Committee on Finance, as mandated by Section 99
of R.A. No. 11975.
94. The City Accountant who was assigned to consolidate the actions taken and those planned
to be taken in compliance with the recommendations contained in the AAPSI, stated that
she was unable to compile the report due to the voluminous day-to-day transactions under
her purview. She further noted that the competing demands of routine operations have
limited her capacity to devote adequate time and focus to the consolidate the AAPSI.
B. STATUS OF SUSPENSIONS, DISALLOWANCES, AND CHARGES
95. The reported audit suspensions and disallowances of the City Government of Canlaon as
of December 31, 2024, were as follows:
Beginning NS/ND/NC NS/ND/NC Ending
Balance Issued from Settled from Balance
(12/31/2023) 01/01/2024 to 01/01/2024 to (As of
12/31/2024 12/31/2024 12/31/24)
Notice of Suspension ₱0.00 ₱0.00 ₱0.00 ₱0.00
Notice of Disallowance 8,594,848.67 0.00 0.00 8,594,848.67
Charges 0.00 0.00 0.00 0.00
96. Further, the table below shows the balance of disallowances of ₱8,594,848.67, with
breakdown as to timing and age as follows:
Timing Age ND
07/01/2022 to 12/31/2024 Less than 1 year to 2.5 years ₱0.00
(Current Administration)
07/01/2019 to 06/30/2022 More than 2.5 to 5.5 years
07/01/2016 to 06/30/2019 More than 5.5 to 8.5 years
07/01/2013 to 06/30/2016 More than 8.5 to 11.5 years 8,362,843.16
07/01/2010 to 06/30/2013 More than 11.5 to 14.5 years 232,005.51
10/06/20091 to 06/30/2010 More than 14.5 to 15.25 years
Total ₱8,594,848.67
97. Of the total balance of disallowances of ₱8,594,848.67, 97 per cent has already been
issued with Notice of Finality of Decision and salary deductions from the accountable
officer is now ongoing.
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