12.10Management enjoined the concerned offices in the implementation of LDRRMF
to submit pending liquidation reports of the identified projects, for both LDRRMF
– STF and LDRRMF – CO, for appropriate action. It was emphasized that the
liquidation of these projects may result to a surplus, which may be utilized for
other programs and projects.
12.11We recommended and Management agreed that the CDRRM Officer, City
Engineer, and City Accountant assign personnel to oversee the verification
of project completion for programs and projects under the STF, through a
comprehensive review and retrieval of relevant documents to facilitate the
timely liquidation process and ensure accurate recording of completed
projects.
12.12We further recommended and Management agreed that the City Accountant
revert the unutilized funds, specifically those transferred from 2010 to 2017,
to the GF, in compliance with COA Circular No. 2012-002 dated September
12, 2012, for other social services as may be authorized by the local
sanggunian.
SUMMARY OF TOTAL SUSPENSIONS, DISALLOWANCES AND CHARGES
13. The reported audit suspensions, disallowances, and charges of the City of Dumaguete
as of December 31, 2024, were as follows:
NS/ND/NC NS/ND/NC
Ending Balance Issued from Settled from Ending Balance
(As of 01/01/2024 01/01/2024 (As of
12/31/2023) to to 12/31/2024)
12/31/2024 12/31/2024
Suspensions ₱ 303,822,104.49 0.00 0.00 ₱ 303,822,104.49
Disallowances 51,707,298.00 0.00 0.00 51,707,298.00
Charges 0.00 0.00 0.00 0.00
Further, the table below shows the respective balances of suspensions, disallowances,
and charges of ₱303,822,104.49, ₱51,707,298.00, and ₱0.00 with breakdown as to
timing and age, as follows:
Timing Age NS ND NC
7/1/2022 to Less than 1 ₱ 0.00 ₱ 0.00 ₱ 0.00
12/31/2024 year to 2.5
(Current years
Administration)
7/1/2019 to More than 2.5 0.00 0.00 0.00
6/30/2022 years to 5.5
years
7/1/2016 to More than 5.5 299,775,580.84 938,798.00 0.00
6/30/2019 years to 8.5
years
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