C. STATUS OF SETTLEMENT OF ACCOUNTS
7.1. The Notices of Suspension and Disallowance showed the following balances as of
December 31, 2024:
Beginning Issued this Period Ending
Particulars Balance (01/01/2024 to 12/31/2024) Balance
(01/01/2024) NS/ND/NC NSSDC (12/31/2024)
Suspension ₱ 150,700.00 ₱ 0.00 ₱ 0.00 ₱ 150,700.00
Disallowances 1,066,560.00 0.00 0.00 1,066,560.00
Charges 0.00 0.00 0.00 0.00
Total ₱ 1,217,260.00 ₱ 0.00 ₱ 0.00 ₱ 1,217,260.00
7.2. These ending balances pertain to audit suspensions and disallowances issued and
received in the following years:
Balance as of Transaction
Year Issued Remarks
12/31/2024 Year
Notice of Suspension (NS)
Undated ₱ 118,300.00 Undated None
2017 27,400.00 2017 None
2017 5,000.00 2016 None
Total NS ₱ 150,700.00
Notice of Disallowance (ND)
2011 174,720.00 2009 - 2011 None
2015 885,000.00 2014 None
2016 6,320.00 2014 None
2017 520.00 2014 None
Total ND ₱ 1,066,560.00
D. OTHER MATTERS
8. We have audited the other audit areas specified under COA Local Government Audit
Sector (LGAS) Unnumbered Memorandum dated October 30, 2024. However, we have
not yet obtained sufficient and competent evidence on these matters to warrant the
inclusion of audit observations in this Report.
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