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   Due from NGOs/POs account had a balance of ₱46,497,781.78. Our review of
   the account disclosed the following deficiencies:

a. Slow-moving balances, aged six (6) to 30 years

   4.4.1. An analysis of the Due from NGOs/POs account balance of
          ₱46,497,781.78 showed that it includes fund transfers dating back six (6)
          to 30 years, as illustrated in the chart below and detailed in Appendix 2.
          Transactions recorded in the past five (5) years were credit transactions,
          primarily representing payments for specific projects. Notably, the most
          recent fund release occurred in 2018.

                              Aging of Due from NGOs/POs
                        ( 3,604,259.04 )                              3,315,424.13
                                                                          984,948.28
          7,763,183.94




                                                                        38,038,484.47

        20-30 Years         16-19 Years          11-15 Years          6-10 Years          1-5 Years


   4.4.2. The chart below illustrates the account’s activity over the past five (5)
          years.

                          Five (5) Year Comparison of Balances
  ₱51,000,000.00   ₱50,083,472.72                                                                        102%
                                    ₱49,445,719.62
  ₱50,000,000.00                                                                                         100%
                                               ↓1.27%
  ₱49,000,000.00                                                                                         98%
                                                     ₱46,949,892.28
  ₱48,000,000.00                                                                                         96%
                                                            ↓5.05%     ₱46,679,493.33
                                                                                        ₱46,497,781.78
  ₱47,000,000.00                                                             ↓0.58%                      94%
                                                                                               ↓0.39%
  ₱46,000,000.00                                                                                         92%

  ₱45,000,000.00                                                                                         90%

  ₱44,000,000.00                                                                                         88%
                       2020             2021            2022            2023              2024

                                       Amount            Percentage Drop



   4.4.3. As shown in the chart, the account displays minimal reductions in the

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