C. STATUS OF SETTLEMENT OF ACCOUNTS
8.1. 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 ₱1,969,125.08 ₱ 0.00 ₱ 0.00 ₱1,969,125.08
Disallowances 2,431,500.00 0.00 0.00 2,431,500.00
Charges 0.00 0.00 0.00 0.00
Total ₱4,400,625.08 ₱ 0.00 ₱ 0.00 ₱4,400,625.08
8.2. 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)
2016 ₱ 99,958.00 2015
2016 99,540.00 2015
2019 1,769,627.08 2018
Total NS ₱ 1,969,125.08
Notice of Disallowance (ND)
2015 ₱ 2,398,000.00 2014
2016 33,500.00 2015
Total ND ₱ 2,431,500.00
D. OTHER MATTERS
9. 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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