C. SUMMARY OF SUSPENSIONS, DISALLOWANCES AND CHARGES
13.
13.1 The reported audit suspensions, disallowances, and charges of the LGU as of December
31, 2024, were as follows:
Ending NS/ND/NC NS/ND/NC Ending
Balance Issued from Settled from Balance
Particulars
(As of 01/01/2024 to 01/01/2024 to (As of
12/31/2023) 12/31/2024 12/31/2024 12/31/2024)
Suspensions ₱ 2,370,417.00 ₱ 0.00 ₱ 0.00 ₱ 2,370,417.00
Disallowances 3,445,935.78 0.00 0.00 3,445,935.78
Charges 0.00 0.00 0.00 0.00
13.2 Further, the table below shows the respective balances of suspensions and disallowances
of ₱2,370,417.00 and ₱3,445,935.78, respectively, with breakdown as to timing and age
as follows:
Timing Age NS ND
07/01/2022 to 12/31/2024
Less than 1 year to 2.5 years
(Current Administration) ₱ 0.00 ₱ 0.00
07/01/2019 to 06/30/2022 More than 2.5 to 5.5 years 0.00 0.00
07/01/2016 to 06/30/2019 More than 5.5 to 8.5 years 0.00 0.00
07/01/2013 to 06/30/2016 More than 8.5 to 11.5 years 0.00 0.00
07/01/2010 to 06/30/2013 More than 11.5 to 14.5 years 2,343,417.00 711,200.00
10/06/2009 to 06/30/2010 More than 14.5 to 15.25 years 27,000.00 0.00
For verification 0.00 2,734,735.78
Total ₱ 2,370,417.00 ₱3,445,935.78
13.3 Of the total balance of disallowances of ₱3,445,935.78, 18.67% has already attained
finality and issued with Notice of Finality of Decision (NFD). Of the disallowances that
had become final, 100% were issued with COA Order of Execution (COE).
13.4 Of the total suspensions of ₱2,370,417.00, 0% is pending evaluation by the Audit Team
while 100% is still for settlement by persons determined responsible. Under the RRSA,
a suspension should be settled within ninety (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.
D. OTHER MATTERS
14. We have audited the other audit areas specified under the COA Local Government Audit
Sector (LGAS) Unnumbered Memorandum dated October 30, 2024. However, we have
not yet obtained sufficient and competent evidence on these matters to warrant the
inclusion of audit observations in this Report.
57
