C. SUMMARY OF SUSPENSIONS, DISALLOWANCES AND CHARGES
15.
15.1. The reported audit suspensions, disallowances, and charges of the LGU as of December
31, 2024, were as follows:
Ending NS/ND/NC NS/ND/NC Ending
Balance Issued from Settled from Balance
Particulars
(As of 01/01/2024 to 01/01/2024 to (As of
12/31/2023) 12/31/2024 12/31/2024 12/31/2024)
Suspensions ₱ 0.00 ₱ 0.00 ₱ 0.00 ₱ 0.00
Disallowances 12,684,785.80 0.00 0.00 12,684,785.80
Charges 0.00 0.00 0.00 0.00
15.2. Further, the table below shows the balance of disallowances amounting to
₱12,684,785.80, with breakdown as to timing and age as follows:
Timing Age ND
07/01/2022 to 12/31/2024
Less than 1 year to 2.5 years
(Current Administration) ₱ 0.00
07/01/2019 to 06/30/2022 More than 2.5 to 5.5 years 0.00
07/01/2016 to 06/30/2019 More than 5.5 to 8.5 years 0.00
07/01/2013 to 06/30/2016 More than 8.5 to 11.5 years 2,476,730.00
07/01/2010 to 06/30/2013 More than 11.5 to 14.5 years 5,900,000.00
10/06/2009 to 06/30/2010 More than 14.5 to 15.25 years 0.00
For verification 4,308,055.80
Total ₱12,684,785.80
15.3. Of the total balance of disallowances of ₱12,684,785.80, none have attained finality
and nor was issued with Notice of Finality of Decision (NFD).
D. OTHER MATTERS
16. We have audited the other audit areas specified under the COA Local Government Audit
Sector (LGAS) Unnumbered Memorandum dated October 30, 2024. However, we have
not yet obtained sufficient and competent evidence on these matters to warrant the
inclusion of audit observations in this Report.
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