18.2 *The unremitted balance as of December 31, 2024, represents premiums from
new hires and from salary differences for the month of December. These
premiums were also remitted along with the premiums for the month of January
2025, totaling ₱1,462,814.50 on February 6, 2025.
SETTLEMENT OF ACCOUNTS
19. The reported audit suspensions, disallowances, and charges of the LGU as at
December 31, 2024, were as follows:
Beginning This Period Ending
Balance January 1 to Balance
(As of December 31, 2024 (As of
1/1/2024) NS/ND/NC NSSDC 12/31/2024)
Notice of Suspension ₱ 0.00 ₱ 0.00 ₱ 0.00 ₱ 0.00
Notice of Disallowance 4,003,000.00 0.00 0.00 4,003,000.00
Notice of Charge 0.00 0.00 0.00 0.00
19.1 Further, the table below shows the respective balances of suspensions,
disallowances, and charges of ₱0.00, ₱4,003,000.00, and ₱0.00 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 ₱ 0.00 ₱ 0.00
(Current Administration) to 2.5 years
07/01/2019 to 06/30/2022 More than 2.5
to 5.5 years
07/01/2016 to 06/30/2019 More than 5.5
to 8.5 years
07/01/2013 to 06/30/2016 More than 8.5 2,743,000.00
to 11.5 years
07/01/2010 to 06/30/2013 More than 11.5 1,260,000.00
to 14.5 years
10/06/2009 1 to 06/30/2010 More than 14.5
to 15.25 years
Total ₱ 0.00 ₱ 4,003,000.00 ₱ 0.00
19.2 Of the total balance of disallowances, the disallowed amount of ₱1,260,000.00 is
pending appeal at various levels of adjudication pursuant to the COA Rules and
Regulations on Settlement of Accounts (RRSA). However, the breakdown of the
timing and age of the disallowances totaling ₱2,743,000.00 could not be provided
as the ND records were not turned over and have not been located by the current
audit team.
1
COA Circular No. 2009-006
70
