Due from Local Government Units includes aid/assistance to barangays which are yet to be
liquidated.
Due from Other Funds amounting to ₱18,951,772.50 was offset against Due to Other Funds
under Intra-Agency Payables (Note 13).
Due from Special Accounts amounting to ₱4,494,408.17 was offset against Due to Other Funds
under Intra-Agency Payables (Note 13).
Receivables –Disallowances/Charges account is composed mainly of PEI released in 2014.
The amount of ₱500.00 is collected every month from active officials and employees,
decreasing the balance from ₱7,051,500.00 to ₱1,002,626.81 as of December 31, 2024. The
disallowance for the Charter Day 2015 T-Shirts amounting to ₱615,400.00 was booked in 2018
based on the Notice of Finality of Decision issued by the Commission on Audit on July 16,
2018. Balance as of December 31, 2024 was ₱387,580.00. The remainder consists of
disallowed extra cash gifts of previous years amounting to ₱7,142.42.
Payments for the PEI disallowance in CY 2024 amounting to ₱385,500.00 were booked as
Trust Liabilities – Disallowances/Charges (Note 14 – Trust Liabilities). This amount shall be
deducted from Receivables –Disallowances/Charges upon receipt of Notice of Settlement of
Suspension/Disallowance/Charge from the Commission on Audit, in accordance with COA
Circular No. 2022-002 dated January 24, 2022.
Payments for the Charter Day 2015 T-Shirts disallowance in CY 2024 and prior years
amounting to ₱200,000.00 were booked as Trust Liabilities – Disallowances/Charges (Note 14
– Trust Liabilities).
Due from Non-Government Organizations/POs – The amount of ₱1,556,667.94 represents
outstanding balance of loans granted to associations to fund their livelihood activities, in
accordance with Ordinance No. 2018-17: Guidelines of the Guihulngan City Livelihood
Program:
Current Portion - ₱ 474,999.17
Non-current Portion - 1,081,668.77
Total Outstanding Balance ₱ 1,556,667.94
In accordance with the Commission on Audit’s decisions on the City’s requests for write-off
of long-outstanding dormant receivable accounts, the following dormant receivables were
written-off in FY 2021:
Due from Officers and Employees ₱ 163,726.28 COA RSAO NIS Decision No.2021-016
Advances for Officers and Employees 3,640.00 COA Decision No. 2021-001
Other Receivables 1,476.00 COA Decision No. 2021-001
Total Receivables Written-off ₱ 168,842.28
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