10.1. 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
10.2. 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 ₱ 0.00 ₱ 0.00 ₱ 0.00
(Current Administration) to 2.5 years
07/01/2019 to 06/30/2022 More than 2.5 0.00 0.00 0.00
to 5.5 years
07/01/2016 to 06/30/2019 More than 5.5 1,700,000.00 0.00 0.00
to 8.5 years
07/01/2013 to 06/30/2016 More than 8.5 3,185,552.06 726,363.45 0.00
to 11.5 years
07/01/2010 to 06/30/2013 More than 11.5 0.00 0.00 0.00
to 14.5 years
10/06/20093 to 06/30/2010 More than 14.5 0.00 0.00 0.00
to 15.25 years
Total ₱ 4,885,552.06 ₱ 726,363.45 ₱ 0.00
10.3. 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).
10.4. 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.
3 COA Circular No. 2009-006
51
