07/01/2013 to 06/30/2016 More than 8.5 to 3,185,552.06 726,363.45 0.00
11.5 years
07/01/2010 to 06/30/2013 More than 11.5 to 0.00 0.00 0.00
14.5 years
10/06/20091 to 06/30/2010 More than 14.5 to 0.00 0.00 0.00
15.25 years
Total ₱ 4,885,552.06 ₱ 726,363.45 ₱ 0.00
Of the total balance of disallowances of ₱726,363.45, none is pending for appeal at various
levels of adjudication pursuant to the COA Rules and Regulations on Settlement of Accounts
(RRSA).
Lastly, of the total suspensions of ₱4,885,552.06, 100% is still for settlement by persons
determined responsible. 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.
Status of Implementation of Prior Years’ Recommendations
Of the 47 prior years’ audit recommendations, four were implemented and 43 were
unimplemented.
1 COA Circular No. 2009-006
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