Comments on Payment to Casuals, Job Orders, Contractual and Consultants regardless of
fund source and account charged
10.10 For CY 2024, there were 2,897 job order workers in the City of Guihulngan. A prior
year observation on the number of job order workers employed was issued to the agency,
however pending implementation.
Compliance with the Fire Code of the Philippines (RA No. 9514)
10.11 The City of Guihulngan has complied with the Fire Code of the Philippines.
SUMMARY OF SUSPENSIONS, DISALLOWANCES AND CHARGES
11.1 The reported audit suspensions and disallowances of the City of Guihulngan as of
December 31, 2024, were as follows:
NS/ND/NC NS/ND/NC
Ending Issued from Settled from Ending
Balance 01/01/2024 01/01/2024 to Balance
(12/31/2023) to 12/31/2024 (As of 12/31/24)
12/31/2024
Notice of
₱ 3,437,511.00 ₱ 0.00 ₱ 0.00 ₱ 3,437,511.00
Suspension
Notice of
₱ 3,342,730.63 ₱ 0.00 ₱ 1,724,203.82 1,618,526.81
Disallowance
Total ₱ 6,780,241.63 ₱ 0.00 ₱1,724,203.82 ₱ 5,056,037.81
11.2 Further the table below shows the respective balances of suspensions and disallowances
of ₱3,437,511.00 and ₱1,618,526.81, respectively, with breakdown as to timing and age
as follows:
Timing Age NS ND
07/01/2022 to
Less than 1 year to
12/31/2024 (Current ₱ 0.00 ₱ 0.00
2.5 years
Administration)
07/01/2019 to More than 2.5 to 5.5
3,437,511.00 0.00
06/30/2022 years
07/01/2013 to More than 8.5 to 11.5
0.00 1,618,526.81
06/30/2016 years
Total ₱ 3,437,511.00 ₱ 1,618,526.81
11.3 Of the total balance of disallowances of ₱1,618,526.81, 62 per cent pertains to the balance
of overpayment of PEI granted in CY 2014. Ongoing salary deduction for the full
settlement thereof is done by the City Accountant’s Office.
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