Further, the table below shows the respective balances of suspensions, disallowances and
charges of ₱28,249,419.32, ₱536,035,605.48, and ₱0.00, respectively, with a 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 18,017,882.00 15,000.00 0.00
8.5 years
07/01/2013 to 06/30/2016 More than 8.5 to 5,733,400.00 390,705,405.99 0.00
11.5 years
07/01/2010 to 06/30/2013 More than 11.5 to 4,292,311.32 145,315,199.49 0.00
14.5 years
10/06/20095 to 06/30/2010 More than 14.5 to 205,826.00 0.00 0.00
15.25 years
Total ₱28,249,419.32 ₱536,035,605.48 ₱ 0.00
Of the total balance of disallowances of ₱536,035,605.48, 90.05% is pending appeal at
various levels of adjudication pursuant to the COA Rules and Regulations on Settlement of
Accounts (RRSA), while 9.95% has already attained finality and issued with Notice of
Finality of Decision (NFD). Of the disallowances that had become final, 1.88% were issued
with COA Order of Execution (COE).
Lastly, of the total suspensions of ₱28,249,419.32, 0.04% is pending evaluation by the
Audit Team while 99.96% is still for settlement by persons determined responsible. Under
the RRSA, a suspension should be settled within ninety (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.
OTHER MATTERS
We have audited the other audit areas specified under 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.
5
COA Circular No. 2009-006
102
