10.2. 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 ₱ 0.00 ₱ 629,000.00 ₱ 0.00
(Current Administration) to 2.5 years
07/01/2019 to 06/30/2022 More than 2.5 0.00 0.00 0.00
to 5.5 years
07/01/2016 to 06/30/2019 More than 5.5 7,560,252.90 0.00 0.00
to 8.5 years
07/01/2013 to 06/30/2016 More than 8.5 0.00 16,000.00 0.00
to 11.5 years
07/01/2010 to 06/30/2013 More than 11.5 0.00 0.00 0.00
to 14.5 years
10/06/20092 to 06/30/2010 More than 14.5 0.00 0.00 0.00
to 15.25 years
Total ₱7,560,252.90 ₱629,000.00 ₱ 0.00
10.3. 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).
10.4. 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.
E. OTHER MATTERS
11. We have audited the other areas included in the Focus Areas on the Audit of the CY 2024
Accounts of the Local Government Units covered under the COA Local Government
Audit Sector Unnumbered Memoranda dated October 30, 2024. However, we have not
yet obtained sufficient and competent evidence on other matters to warrant the inclusion
of audit observations in this Report.
2
COA Circular No. 2009-006
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