c. Municipal Accountant fully disclose the total road network system in the Notes to
Financial Statements; and
d. Municipal Mayor direct the Municipal Engineer, Municipal Accountant, and Supply
Officer to strictly comply with the accounting and reporting guidelines on the local
roads asset management system pursuant to COA Circular No. 2015-008 dated
November 23, 2015.
3. The unexpended balances of the LDRRMF from prior years amounting to ₱11,616,979.08
which were transferred to the Special Trust Fund (STF) were not considered and integrated
into the LDRRMFIP for CY 2024 and may result in inefficiencies in allocating and
utilizing funds for disaster risk reduction and management efforts, as well as missed
opportunities for disaster resilience and preparedness initiatives.
We recommended that the LDRRMO and the MDRRMC:
a. Include PPAs that are chargeable against the prior years’ unexpended LDRRMF in the
annual LDRRMFIP of the current year, in accordance with the format prescribed under
Annex A of COA Circular No. 2012-002; and
b. Establish an efficient review and monitoring system to ensure that the LDRRMFIP
complies with the requirements outlined in COA Circular No. 2012-002.
Summary of Suspensions, Disallowances, and Charges
The reported audit suspensions, disallowances, and charges of the LGU as at December 31,
2024, were as follows:
Ending NS/ND/NC NS/ND/NC Ending
Balance Issued Settled Balance
(As of from 01/01/2024 from 01/01/2024 (As of
12/31/2023) to 12/31/2024 to 12/31/2024 12/31/2024)
Suspensions ₱ 4,885,552.06 ₱ 0.00 ₱ 0.00 ₱ 4,885,552.06
Disallowances 726,363.45 0.00 0.00 726,363.45
Charges 0.00 0.00 0.00 0.00
Further, the table below shows the respective balances of suspensions, disallowances, and
charges of ₱4,885,552.06, ₱726,363.45, and ₱0.00, respectively, 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 to ₱ 0.00 ₱ 0.00 ₱ 0.00
(Current Administration) 2.5 years
07/01/2019 to 06/30/2022 More than 2.5 to 0.00 0.00 0.00
5.5 years
07/01/2016 to 06/30/2019 More than 5.5 to 1,700,000.00 0.00 0.00
8.5 years
iv
