c. Adhere strictly to the provisions of DILG Memorandum Circular No. 2012-73 dated
April 17, 2012, and NDRRMC-DBM-DILG JMC No. 2013-1 dated March 25, 2013,
on the utilization of the LDRRMF.
Summary of Suspensions, Disallowances, and Charges
The reported audit suspensions, disallowances, and charges of the LGU as at December 31,
2024, were as follows:
NS/ND/NC NS/ND/NC
Ending Balance Ending Balance
Issued Settled
(As of (As of
from 01/01/2024 from 01/01/2024
12/31/2023) 12/31/2024)
to 12/31/2024 to 12/31/2024
Suspensions ₱ 4,212,000.00 ₱ 0.00 ₱ 0.00 ₱ 4,212,000.00
Disallowances 16,000.00 0.00 0.00 16,000.00
Charges 0.00 0.00 0.00 0.00
Further, the table below shows the respective balances of suspensions, disallowances, and
charges of ₱4,212,000.00, ₱16,000.00, 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 ₱ 0.00 ₱ 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 0.00 0.00 0.00
8.5 years
07/01/2013 to 06/30/2016 More than 8.5 to 4,212,000.00 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 ₱4,212,000.00 ₱16,000.00 ₱ 0.00
Of the total balance of disallowances of ₱16,000.00, none is pending appeal at various levels
of adjudication pursuant to the COA Rules and Regulations on Settlement of Accounts
(RRSA).
Lastly, of the total suspensions of ₱4,212,000.00, 100% is still for settlement by persons
determined responsible. 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.
1
COA Circular No. 2009-006
iv
