11.4 With respect to the total balance of suspensions of ₱3,437,511.00, 48 per cent is pending
evaluation by the former Supervising Auditor while 52 per cent is pending evaluation by
the Audit Team. 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.
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