Compliance with Property Insurance Law (R.A. No. 656)
12. The City has not insured its properties with the GSIS. This was brought to Management’s
attention in the CY 2016 audit and remains unimplemented in Part III of this Report (Audit
Recommendation No. 104).
Gender and Development (GAD)
13. The City has regularly appropriated five per cent of its annual budget for GAD programs,
projects, and activities (PPAs). For CY 2024, it had an annual budget of ₱45,973,551.85.
Differently–Abled Persons and Senior Citizens
14. The City provided an annual budget of ₱9,194,710.37 in CY 2024 to address the needs of
senior citizens and differently-abled persons.
Local Council for Protection of Children (LCPC)
15. The City allocated ₱8,77,928.37 from its annual budget which was made available for
children and youth welfare and educational programs and interventions.
Summary of Suspensions, Disallowances and Charges
16. The reported audit suspensions, disallowances and charges of the LGU as of December 31,
2024, were as follows:
NS/ND/NC NS/ND/NC
Ending Balance Issued from Settled from Ending Balance
(As of 12/31/2023) 01/01/2024 to 01/01/2024 to (As of 12/31/2024)
12/31/2024 12/31/2024
Suspensions ₱37,493,914.54 0.00 0.00 ₱37,493,914.54
Disallowances 44,603,865.00 0.00 0.00 44,603,865.00
17. Further, the table below shows the respective balances of suspensions and disallowances
of ₱37,493,914.54 and ₱44,603,865.00 with breakdown as to timing and age as follows:
Timing Age NS ND
07/01/2022 to 12/31/2024 Less than 1 year to 2.5 years ₱0.00 ₱0.00
(Current Administration)
07/01/2019 to 06/30/2022 More than 2.5 to 5.5 years 11,923,106.67 0.00
07/01/2016 to 06/30/2019 More than 5.5 to 8.5 years 0.00 0.00
07/01/2013 to 06/30/2016 More than 8.5 to 11.5 years 23,621,586.44 4,784,722.83
07/01/2010 to 06/30/2013 More than 11.5 to 14.5 years 1,949,221.43 11,319,142.17
10/06/20091 to 06/30/2010 More than 14.5 to 15.25 years 0.00 0.00
1/01/2022 to 12/31/20052 More than 19 to 22 years 0.00 28,500,000.00
Total ₱37,493,914.54 ₱44,603,865.00
1
COA Circular No. 2009-006
2
Issued in CY 2015 but for transactions in CYs 2002-2005
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