18. The Municipal Accountant also explained that the operations of her office, along with
the Office of the Municipal Treasurer, were hindered by circumstances arising from
changes in the political setting within the Municipality during the audited year. There
were employees who were transferred and detailed, resulting in unfinished work and
responsibilities, which were directly linked to the accomplishment of transaction
documents and reports necessary for the recording of accounts and preparation of the
financial statements.
b) Summary of Total Suspensions, Disallowances, and Charges
There were no outstanding suspensions or charges as of the end of the year.
However, the Notices of Disallowance showed the following balance as of
December 31, 2024:
Beginning Issued this Period Ending Balance
Particulars Balance (1/1/2024 to 12/31/2024) (12/31/2024)
(1/1/2024) ND NSSDC
Disallowance ₱164,036,397.93 0.00 0.00 ₱164,036,397.93
This ending balance pertains to audit disallowances issued and received in the
following years:
Balance as of Transaction
Years Issued Remarks
12/31/2024 Year
Notice of Disallowance (ND)
2014 20,104.00 2013 For the issuance of
2015 3,458,550.00 2013 finality of decision
2022 160,557,743.93 2020 With pending appeal
Total ND ₱164,036,397.93
We would like to note that the aforesaid balances do not include Notices of
Suspension, Disallowance, and Charge issued prior to the effectivity of the Rules
and Regulations on Settlement of Accounts, which are still subject to
reconciliation with the balances of the accounting record.
c) Other Matters
We have audited other areas, but we have not yet obtained sufficient and
competent evidence on these matters to warrant the inclusion of audit observations
in this Letter.
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