transactions is still subject to further verification as this has been long outstanding and
requires thorough verification.
16.3. Moreover, of the balance of the Due to PhilHealth account amounting to ₱172,255.70,
₱172,246.10 was remitted on January 14, 2025. The difference of ₱9.60 is still subject
to further verification.
16.4. Lastly, of the balance of the Due to PAG-IBIG account totaling ₱101,841.96,
₱90,975.72 was remitted on January 20, 2025. Prior year balances amounting to
₱10,866.24 are still being verified.
C. SETTLEMENT OF ACCOUNTS
17.1. 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 3,128,327.00 0.00 0.00 3,128,327.00
Charges 0.00 0.00 0.00 0.00
17.2 Further, the table below shows the balance of disallowances of ₱3,128,327.00, with
breakdown as to timing and age:
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 1,485,000.00
07/01/2010 to 06/30/2013 More than 11.5 to 14.5 years 0.00
10/06/2009 to 06/30/2010 More than 14.5 to 15.25 years 184,000.00
For verification 1,459,327.00
Total ₱3,128,327.00
17.3 Of the total balance of disallowances of ₱3,128,327, none have attained finality nor were
issued with Notice of Finality of Decision (NFD).
D. OTHER MATTERS
18. 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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