Summary of Suspensions, Disallowances, and Charges
The reported audit suspensions, disallowances, and charges of the LGU as at December 31,
2024, were as follows:
Ending NS/ND/NC NS/ND/NC Ending
Balance Issued Settled Balance
(As of from 01/01/2024 from 01/01/2024 (As of
12/31/2023) to 12/31/2024 to 12/31/2024 12/31/2024)
Suspensions ₱ 7,560,252.90 ₱ 0.00 ₱ 0.00 ₱ 7,560,252.90
Disallowances 629,000.00 0.00 0.00 629,000.00
Charges 0.00 0.00 0.00 0.00
Further, the table below shows the respective balances of suspensions, disallowances, and
charges of ₱7,560,252.90, ₱629,000.00, and ₱0.00, respectively, with breakdown as to timing
and age as follows:
Timing Age NS ND NC
07/01/2022 to 12/31/2024 Less than 1 year to ₱ 0.00 ₱ 629,000.00 ₱ 0.00
(Current Administration) 2.5 years
07/01/2019 to 06/30/2022 More than 2.5 to 0.00 0.00 0.00
5.5 years
07/01/2016 to 06/30/2019 More than 5.5 to 7,560,252.90 0.00 0.00
8.5 years
07/01/2013 to 06/30/2016 More than 8.5 to 0.00 16,000.00 0.00
11.5 years
07/01/2010 to 06/30/2013 More than 11.5 to 0.00 0.00 0.00
14.5 years
10/06/20091 to 06/30/2010 More than 14.5 to 0.00 0.00 0.00
15.25 years
Total ₱7,560,252.90 ₱629,000.00 ₱ 0.00
Of the total balance of disallowances of ₱629,000.00, none is pending for appeal at various
levels of adjudication pursuant to the COA Rules and Regulations on Settlement of Accounts
(RRSA).
Lastly, of the total suspensions of ₱7,560,252.90, 100% is still for settlement by persons
determined responsible. Under the RRSA, a suspension should be settled within 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.
Status of Implementation of Prior Years’ Recommendations
Of the 66 prior years’ audit recommendations, two were implemented and 64 were
unimplemented.
1
COA Circular No. 2009-006
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