18. Of the total balance of disallowances of ₱44,603,865.00, 46.29 per cent is pending appeal
at various levels of adjudication pursuant to the COA Rules and Regulations on Settlement
of Accounts (RRSA), of which the amount of ₱9.5 million was filed with an appeal for
exclusion from liability with the COA Regional Office. Additionally, 53.57 per cent has
already attained finality, subject to issuance with Notice of Finality of Decision (NFD),
while 0.11 per cent represents disallowances that were already settled with the previous
Audit Team, but no Notice of Settlement of Suspensions, Disallowances and Charges was
issued. Lastly, 0.03 per cent is for re-evaluation due to additional documents submitted by
the auditee.
19. With respect to the total balance of suspensions of ₱37,493,914.54, 85.36 per cent is
pending evaluation by the Audit Team, while 14.64 per cent is for issuance of ND. Under
the RRSA, a suspension should be settled within 90 calendar days from receipt of the NS;
otherwise, the transaction covered by it shall be disallowed/charged after the Auditor is
fully satisfied that such action is appropriate. Consequently, the Auditor shall issue the
corresponding ND/NC.
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