Timing Age NS ND NC
7/1/2013 to More than 8.5 2,254,851.49 27,584,500.00 0.00
6/30/2016 years to 11.5
years
7/1/2010 to More than 11.5 1,391,672.16 23,184,000.00 0.00
6/30/2013 years to 14.
Years
10/06/200913 to More than 14.5 400,000.00 0.00 0.00
6/30/2010 to 15.25 years
Total ₱303,822,104.49 ₱51,707,298.00 ₱ 0.00
Of the total balance of disallowances of ₱51,707,298.00, 38.02 per cent is pending
appeal at various levels of adjudication pursuant to to COA Rules and Regulations on
Settlement of Accounts (RRSA), while 0.00 per cent attained finality and issued with
Notice of Finality of Decision (NFD). Of the disallowances that had become final, 0.00
per cent were issued with COA Order of Execution.
Lastly, of the total suspensions of ₱303,822,104.49, 98.68 per cent is pending
evaluation by the Audit Team while 1.32 per cent 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.
COMPLIANCE WITH MANDATORY DEDUCTIONS AND TAX LAWS
14. The City of Dumaguete complied with tax laws on withholding taxes from salaries,
wages, purchases of goods and services, and value-added tax. Taxes withheld were
remitted to the Bureau of Internal Revenue within the reglementary period.
Particular General Fund SEF Trust Fund Total
Beginning Balance 1,614,377.31 3,777.47 107,642.70 1,725,797.48
Add: Taxes withheld
from Jan-Dec 2024 26,415,936.21 3,723,080.15 711,380.86 30,850,397.22
Less: Remittance from
Jan-Dec 2024 25,063,782.19 2,684,465.94 562,970.89 28,311,219.02
Balance as of
December 31, 2024 2,966,531.33 1,042,391.68 256,052.67 4,264,975.68
Out of the ending balance, the details of the remittances are summarized below:
Particular General Fund SEF Trust Fund Total
Amount Remitted 2,200,745.09 1,039,168.03 228,622.33 3,468,535.45
Date Remitted 1/09/2025 1/10/2025 1/21/2025
Unremitted prior years’ balances, which formed part of the balances as of December
31, 2024, are still subject to reconciliation.
13
COA Circular No. 2009-006
83
