PART II – AUDIT FINDINGS AND RECOMMENDATIONS

A. Financial and Compliance Audit

1. The non-reconciliation of accounting records with the submitted Report

of Physical Count of Property, Plant and Equipment (RPCPPE) casted doubt as
to the reasonableness of the ₱ 244,671,946.97 PPE account balance reported in
the Statement of Financial Position.

1.1 Section 491 of Government Accounting and Auditing Manual (GAAM),

Volume I states that all discrepancies between physical and book inventories
must be investigated and cleared immediately.

1.2 Further, Section C.3, Chapter V of the Manual on Property

Custodianship provides that after the physical inventory taking, the Inventory
Committee shall reconcile the results of the account with the property and
accounting records. The inventory listing of the equipment shall be checked
with the property cards maintained by the Accounting and the total thereof
shall be compared with those in the General Ledger.

1.3 In February 2019, the Municipal Treasurer’s Office (MTO) submitted to

our Office the RPCPPE in the total amount of P370,010,906.18, summarized
in Annex 1. We commend the effort of the management for initially
conducting a physical inventory of PPE because as noted in the previous
year’s audit, the balance of the Property, Plant and Equipment account of the
municipality could not be ascertained due to non-submission of the RPCPPE.

1.4 Review of the PPE accounts of the Municipality of Cantilan as of

December 31, 2018 disclosed that the submitted physical inventory of various
PPE was not reconciled to the accounting record. The reported balance of
Property, Plant and Equipment in the accounting books amounted to
₱244,671,926.97 as against the inventory report of ₱370,010,906.18 resulting
in a discrepancy of ₱ 125,338,979.21.

1.5 Scrutiny of the submitted Report on Physical Count of Property, Plant

and Equipment (RPCPPE) revealed the following:

 There were items redundantly listed

 There were line items that have no value and with incomplete
information as to date, acquisition cost, serial numbers, property
numbers and even the names of End-users
 RPCPPE were not footed per class of PPE
 The report did not include the quantity on hand thus, any shortage
or overage vis-s-vis balance per card cannot be determined
 The amounts presented in the Physical Count were not designated
to appropriate funds

1.6 It was also noted that on the submitted report, unserviceable PPE’s were
included. Section 59 of the Manual on NGAS, Vol II provides that PPE items

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 identified as unserviceable should be separately reported in the Inventory and
Inspection Report of Unserviceable Property (IIRUP).

1.7 The failure to reconcile the book balance and the inventory report casted
doubt on the reasonableness of the balances of the PPE accounts presented in
the Statement of Financial Position.

1.8 We recommended that the Management direct the Municipal

Accounting Office and Municipal Treasurer’s Office to render an
accounting of the result of recently conducted physical inventory and
reconcile differences of the two records.

1.9 The Management admitted that reconciliation of the two records was not
performed. However, they assured that as soon as possible, the management
will try their best to prepare the reconciliation and effect the necessary
adjustments.

2. The reasonableness of the expenses incurred for Fuel, Oil and Lubricants
amounting to P831,585.45 under the 20% Economic Development Fund (20%
EDF) could not be ascertained due to incomplete documentation and the
presence of material alterations/corrections made in the attached supporting
documents, differing to the rules and regulations prescribed in COA Circular
No. 77-61 and Sec. 2 of Presidential Decree No. 1445, thus exposing government
funds to unnecessary loss or wastage.

2.1 COA Circular No. 77-61 dated September 6, 1977, D.1. Forms,
Records and Reports clearly stated:

For the purpose of controlling the use of government vehicle, before any trip
is undertaken, authority shall first be secured from the Head of Agency or
duly Authorized representative authorized to approve Driver’s Trip Ticket.
The tickets which should be serially numbered shall be prepared in two
copies to be distributed as follows:

Original: Auditor (For audit purposes)

Duplicate: File of the office

2.2 The COA Manual on Audit for Fuel Consumption of Government

Motor Vehicles provides that the government vehicles shall be properly
controlled and regulated by way of securing first a duly approved Driver’s
Trip Tickets which should be serially numbered every end of the month.

2.3 Post audit conducted on the accounts of the Municipality of Cantilan

disclosed that P831,585.45 was disbursed for the payment of fuel, oil and
lubricants under 20% EDF with 30 Disbursement Vouchers (Annex M) with
lacking documents, particularly, Driver’s Trip Ticket.

2.4 Alterations in the number of liters requested and withdrawn per

Purchase Requests and Withdrawal Slips, respectively, were observed during

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the audit of disbursements amounting to P439,871.69 with 13 Disbursement
Vouchers from the aforementioned observation.

2.5 Section 2 of P.D. 1445 clearly states that:

It is the declared policy of the State that all resources of the

government shall be managed, expended or utilized in accordance
with law and regulations, and safeguard against loss or wastage
through illegal or improper disposition, with a view to ensuring
efficiency, economy and effectiveness in the operations of government.
The responsibility to take care that such policy is faithfully adhered to
rests directly with the chief or head of the government agency
concerned.

2.6 Further inquiry with the head of Municipal Planning and Development
Coordinator revealed that some Purchase Requests and Withdrawal slips were
altered because of the uncertainty on the number of vehicles to be used in
every operation. Alterations happened after the approval of the
request/withdrawal slip and without the knowledge of the approving officer.

2.7 The reasonableness of the number of liters requested and withdrawn

could not be ascertained considering that the number of vehicles and the
number of liters per vehicle was not indicated.

2.8 The above condition showed a deficiency in its control measures in

safeguarding the municipality's resources against loss or wastage.

2.9 We recommended the Management to:

1. Use sequentially numbered trip tickets duly approved by

the Agency Head or the authorized representative for proper
monitoring of fuel consumption with complete information being
filled out in every detail needed to support the claims for payment
of fuel expenses.

2. Enforce the “No approved Driver’s trip ticket, No

Withdrawal Policy.”

3. Direct the authorized personnel to reconcile every month

the Driver’s trip ticket with the Monthly Fuel consumption and
Summary of Monthly Report of official Travels as mandated
under COA Circular No. 77-61 D.6 to determine whether the said
fuel usage is valid and is being used appropriately.

4. Direct the Municipal Accountant to impose the policy that

every information provided in the Purchase Request and
Withdrawal slip were complete, true, correct and without
alterations to make the transaction valid for payment.

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 2.10 The management acknowledged the observation and guaranteed to
follow the recommendations provided.

3. The Journals, disbursement vouchers, liquidation reports and report of

collections and deposits together with its supporting documents were not
submitted on time as of December 15, 2018 as prescribed in COA Circular No.
2009 – 006 dated September 15, 2009, thus precluding timely review and
verification of the agency’s transactions and the timely transmission of
information of noted deficiency.

3.1 Section 7.2.1 (a) of COA Circular 2009-006 states that the Chief
Accountant, Bookkeeper or other authorized official performing accounting
and/or bookkeeping functions of the audited agency shall ensure that the
reports and supporting documents submitted by the accountable officers are
immediately recorded in the books of accounts and submitted to the Auditor
within the first ten (10) days of the ensuing month. (emphasis supplied).

3.2 Review of submission revealed that the Municipal Accountant was not
able to submit the journals, paid vouchers, liquidation reports, and report of
collections and deposits together with its supporting documents within the
prescribed number of days. As of December 15, 2018, the delay of
submission ranges from 3 to 280 days as shown in Annex N. This condition
was also noted by the previous audit team and included the observation in the
CY 2016 and 2017 AAR.

3.3 During the inquiry, the accountant reasoned out that they failed to
submit the above-mentioned reports due to the delayed submission to their
office of the Report of Checks Issued with DVs by the Cashiering Office.
With regard to the report of collections and deposits, the delay was due to the
voluminous official receipts issued every month that requires ample time to
input all the data into the accounting system.

3.4 According to the Cashier, the delay on their part was due to the
following practices:

1. DVs were submitted to the accounting office only after all checks
issued for the month had been released to the payee.
2. Representatives of the payees were allowed to bring out the DVs
from the cashiering office together with the checks, and some were
not returned immediately which took the cashier to wait for a
longer period.
3. The available manpower is not equitable to the voluminous
transactions the cashiering office has.

3.5 The consistent delay in the submission of the financial reports, paid
vouchers, liquidation reports and collection reports precluded timely review
and verification of the agency’s transaction and timely transmission of
information of the noted deficiencies.

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 3.6 We recommended the Management to:

1. Instruct the Municipal Treasurer not to allow any payee or

representative to bring the DVs outside her office premises.
Forward the Report of Checks Issued with DVs to the accounting
office on the fifth day of the following month and attach Report of
Unreleased Checks to support the lacking DVs of unclaimed
checks.

2. Direct the Municipal Accountant to monitor and follow-up

from the treasurer’s office the submission of DVs, report of
collections and deposits and other reports every end of the month
to avoid the same condition to happen.

3. Submit the financial reports and lacking DVs as shown in the

attached monitoring.

3.7 During the exit conference conducted, the management acknowledged

the deficiency noted and informed that they will fast tract the upgrading of the
system installed in the Treasury Department in order that it will be utilized by
the collectors for easy and prompt preparation of collection report. As to the
late submission of DVs, monitoring will be done regularly to avoid late
submission.

4. Payment of honoraria to Bids and Awards Committee (BAC) members,

Technical Working Group (TWG) and BAC Secretariat totaling P501,600.00 for
CY 2018 was not supported with documentary requirements to prove validity
and correctness of payments made and the rates did not conform to the
provisions of Item 5 of DBM Circular No. 2004-5A.

4.1 Verification Item 5.0 of DBM Circular No. 2004-5A provides the
following guidelines on the grant of honoraria:

“5.1. The chairs and members of the Bids and Awards Committee
(BAC) and the Technical Working Group (TWG) may be paid
honoraria only for successfully completed procurement projects. In
accordance with Section 7 of the Implementing Rules and Regulations
Part A (IRR-A) of RA No. 9184, a procurement project refers to the
entire project identified, described, detailed, scheduled and budgeted
for in the Project Procurement Management Plan prepared by the
agency.

A procurement project shall be considered successfully completed

once the contract has been awarded to the winning bidder.

5.2. The payment of honoraria shall be limited to procurement that

involves competitive bidding. Competitive bidding activities are
present only in:

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 • Open and competitive;
• Limited source bidding;
• Negotiated procurement under Section 53 (a) of the IRR-A,
where there has been a failure of bidding for the second time;
and
• Negotiated procurement under Section 53 (b) of the IRR-A
following the procedures under Section 54.2 (b) thereof, whereby
the procuring entity shall draw up a list of at least (3) suppliers or
contractors which will be invited to submit bids.

Conversely, honoraria will not be paid when procurement is thru:

• Direct contracting;
• Repeat order;
• Shopping;
• Negotiated procurement under Section 53 (b) of the IRR-A
following the procedures under Section 54.2 (d) thereof,
whereby the procuring entity directly negotiates with previous
supplier, contractor or consultant, or when the project is
undertaken by administration or thru the AFP, in case of
infrastructure projects; and
• Negotiated procurement under Section 53(c) to (g) of the IRR-
A.
x x x”

On the other hand, item 5.3 and 5.4 of the Circular provide the rates of
honoraria of each person per completed procurement project:

5.3 Maximum Honorarium rate per procurement project

BAC Chair P 3,000.00

BAC Members P 2,500.00
TWG Chair and Members P 2,000.00

5.4 The average amount of honoraria per month over one year shall
not exceed twenty-five percent (25%) of the basic monthly salary. The
honoraria, however, shall be paid only upon successful completion of
each procurement."

4.2 Section 15 of the Revised Implementing Rules and Regulations of

Republic Act No. 9184 provides the same ceiling on honoraria subject to
availability of funds which is regulated in item 6.2, 6.3 and 6.4 of DBM
Circular No. 2004-5A.

4.3 Review of payrolls on BAC honoraria attached to the liquidation of

cash advances made by the Municipal Treasurer revealed that payments were
not supported with BAC Resolution showing the mode of procurement used,
list of completed procurement projects, source of fund certified by the

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 Municipal Treasurer and the contracts entered into for the period or month of
claim that will support the validity and correctness of payments made. The
BAC members, TWG and BAC Secretariat were paid a fixed monthly
honorarium, as shown below:

Monthly Honorarium
BAC Chair P 5,000.00
BAC Members P 3,500.00
TWG P 2,200.00- 3,000.00
BAC Secretariat P 2,700.00- 2,900.00

4.4 Based on the above condition, the validity and correctness of honoraria
payments to personnel involved in the procurement process amounting to
P501,600.00 could not be established.

4.5 We recommended to Management that payrolls representing

honoraria claims for involvement in procurement projects be supported
with the related BAC Resolution, list of successfully completed
procurement projects, the source of fund certified by the Municipal
Treasurer and contracts pertaining to the period of the claim that will
support the validity and correctness of honoraria claims. Also, the
Accounting Department require the BAC Secretariat to submit subject
documents to support honoraria claims and to come up with a re-
computation of the correct amount of honoraria for CY 2018.

4.6 The management acknowledged the deficiency and admitted that they
have no knowledge regarding the rates to be used in honorarium. They
assured to submit the required additional documents for further verification.

5. The payment of tax delinquency from tax on compensation, final VAT,

Expanded withholding taxes and other percentage tax amounting to P855,895.85
were not sufficiently documented to support the legality of the transaction and
the payment of interest and surcharges totaling P42,417.43 due to tax deficiency
were considered irregular pursuant to COA Circular 2012-003 dated October
29, 2012.

5.1 COA Circular 2012-003 define irregular expenditures as an

expenditure incurred without adhering to established rules, regulations,
procedural guidelines, policies, principles or practices that have gained
recognition in laws. Irregular expenditures are incurred if funds are disbursed
without conforming with prescribed usages and rules of discipline. There is no
observance of an established pattern, course, mode of action, behavior, or
conduct in the incurrence of an irregular expenditure. A transaction conducted
in a manner that deviates or departs from, or which does not comply with
standards set is deemed irregular. A transaction which fails to follow or
violates appropriate rules of procedure is, likewise, irregular.

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5.2 In CY 2018, LGU Cantilan made payments to the Bureau of Internal
Revenue amounting to P855,895.85, broken down as follows:

Check No. Date Amount Remarks

2065755 Sept. 11, 2018 573,804.84 Unremitted Withholding
Tax-VAT & Other
Percentage
Tax_December 31, 2014
2065770 Sept. 11, 2018 62,040.73 Unremitted Withholding
Tax-
Compensation_December
31, 2014
2065771 Sept. 11, 2018 220,050.28 Unremitted Withholding
Tax-
Expanded_December 31,
2014
Total 855,895.85

5.3 Post audit disclosed that the above transactions were not supported
with complete documentation to prove the validity of payments. The
documents attached were the Final Notice Before Seizure from the BIR dated
March 14, 2018, and the BIR Payment Form No. 0605. The said Notice
showed that the BIR assessed the LGU on October 2, 2017, for the unremitted
taxes in CY 2014. The audit team found the transaction documents
insufficient considering that the accounting records had not shown unremitted
taxes equivalent to the amount assessed as of December 31, 2014.

5.4 Furthermore, the LGU also paid the total amount of P42,417.43 for the
surcharges and interests. Details are shown below:

Check No. Date Amount Remarks

2065600 August 30, 2018 25,613.25 Surcharges and Interest
for the basic tax
deficiency in CY 1999
2065630 Sept. 3, 2018 16,804.18 Surcharges and Interest
for the basic tax
deficiency in CY 2000
Total 42,417.43

5.5 Based on the document attached, it can be gleaned that the above
surcharges and interests incurred were due to the failure of the municipality to
remit in full the taxes due in CY 1999 and 2000. The incurrence of such
unnecessary expenditure could have been avoided had the personnel in-charge
of the withholding and remittance been diligently observing the policies
imposed by the BIR.

5.6 Further verification showed that the above disbursements amounting to

P42,417.43 were charged to current expenses of the LGU and accounted in the
books as other Maintenance and Operating Expenses (5-02-99-990), an

36
 indication that the liability was borne by the municipality instead of passing it
to the official or employee directly responsible, pursuant to Section 103 of PD
1445 which specifically states that expenditures of government funds or uses
of government property in violation of law or regulations shall be a personal
liability of the official or employee found to be directly responsible therefor.

5.7 We recommended the Management to:

1. Direct the officials responsible to submit the related

documents to prove the legality of the above transactions, such as:
a.) Breakdown/Schedule of unremitted taxes as reported in the
account Due to BIR as of December 31, 2014; b.) Breakdown of
taxes remitted amounting to P898,313.28.

2. Direct the responsible officials to see to it that taxes

withheld are remitted on time and in accordance with the Bureau
of Internal Revenue Rules and Regulations to avoid surcharges
and interest.

3. In case of delay, any penalty and surcharges be charged

personally to officials or employees directly responsible.

5.8 The management reasoned out that the Bureau of Internal Revenue
(BIR) did not provide any breakdown to the Tax Delinquencies and will
request from the BIR to trace the history of transactions.

B. Performance Audit

6. The Meat Processing Project with a total project cost of P892,150.00,

intended for use by Cantilan OFW and Dependent Association as the beneficiary
was not successful due to the delay in its implementation and its insufficient
counterpart fund as provided in the Memorandum of Agreement; thus, the
project's desired social outcomes had not been achieved.

6.1 The DOLE is mandated to promote gainful employment opportunities,

develop human resources, protect workers and promote their welfare, and
maintain industrial peace. It endeavors to contribute to reducing poverty and
vulnerability to risks of the poor, vulnerable, and marginalized workers by
providing them access to livelihood undertakings.

6.2 DOLE-CARAGA has been given the responsibility to implement the

DOLE livelihood (Kabuhayan) Program to Livelihood/Kabuhayan Formation.
This enables the unemployed poor, seasonal and low-wage workers to start
individual livelihood or collective enterprise undertakings with the goal of
moving them out of poverty and making them productive.

6.3 In this connection, the LGU-Cantilan has been accredited by DOLE to

be capable and experienced in implementing the proposed project of the

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beneficiary, the Cantilan OFW and Dependent Association, particularly the
Meat Processing located in Cantilan, Surigao del Sur.

6.4 On March 14, 2016, Resolution No. 40-2016 was issued authorizing
the former Municipal Mayor of Cantilan, Surigao del Sur to enter into a
Memorandum of Agreement (MOA) with DOLE-Caraga Regional Office for
the DOLE Kabuhayan Program.

6.5 MOA for the implementation of the Project: DOLE Kabuhayan

Program was made and entered into by and between the DOLE as the
“DOLE-CARAGA” and the Local Government of Cantilan, represented by
the then Municipal Mayor, as the “Proponent”.

6.6 Detailed Project Cost of the Meat Processing was P892,150.00, of

which P500,000.00 and P392,150.00 represent the DOLE Equity and the
Proponent’s Equity, respectively. On June 22, 2016, the DOLE-CARAGA
downloaded the equity of P500,000.00 to the trust fund account of LGU
Cantilan under LBP Account No. 0792-0065-31 as working capital of the
approved project.

6.7 Evaluation of the LGUs extent of implementation of the said project

disclosed the following deficiencies:

Delay in the implementation of the Project:

Based on the project proposal, the cycle of activities for the first
production processes shall start in December 2015. However, as observed, the
equity from DOLE-CARAGA was received on June 22, 2016, and it was only
in January 2018 that the Municipality procured the meat processing utensils,
tools, and equipment under PO No. 12-2018 dated January 9, 2018, with a
total cost of P465,000.00. These items were delivered and accepted on
January 26, 2018 which were eventually issued to Cantilan OFW and
Dependent Association, the beneficiary of the said project.

Further verification on the status of its implementation disclosed that

as of to date the Meat Processing Project was not yet started by the
beneficiary. The inspection conducted by the audit team disclosed that the
tools and equipment delivered were unused and kept in the residence of the
association president for a year already. All the tools and equipment were
found to be in good condition except for the ingredients costing P8,000.00
which already expired as of to date.

Interview conducted revealed that due to the delayed implementation,

the project was not pursued considering that most members of the association
were already employed and not anymore interested.

Insufficient counterpart provided by LGU-Cantilan:

Item B.3 of the MOA requires the proponent to provide funds as

equity or counterpart which is equivalent to at least 20% of the total project

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cost in the amount of P392,150.00 for the supervision and monitoring of the
project or for other needs related to the project. As stated in the project
proposal, this amount shall be used for the building as processing site and
electrical installation, capability building, training cost, production and
marketing cost.

Verification showed that LGU-Cantilan allocated only an amount of

P50,000.00 as equity for the project which was insufficient to cover the
above-stated expenditures. As a result, the beneficiaries were not provided
with training on how to plan, set-up, start and operate the Meat Processing
Project which could have been conducted during the pre-implementation
phase of the project.

In addition, due to insufficient allocation, the building as processing

site was not made available; hence, it could be impossible to actually start the
project.

6.8 The conditions as mentioned above had prevented the LGU Cantilan to
implement the project successfully, thus, the project's desired social outcomes,
that is to move the beneficiary out of poverty and make them productive, had
not been achieved.

6.9 We recommended that Management to:

1. Direct the Project Management Team in the Municipal level

to conduct an actual inspection of the tools and equipment
delivered and come up with a report on the project status to aid
the management in formulating possible courses of action.

2. Inform the DOLE-CARAGA of the project status as

stipulated in the MOA.

3. Require the Beneficiary, represented by the Association

President, to make a letter informing the management of their
intention to continue the project or not. In case they intend to
continue, allocate funds to meet the required equity as indicated in
the MOA.

4. Formulate a MOA between LGU-Cantilan and the Cantilan

OFW and Dependent Association to have a better understanding
of the responsibilities of both parties concerning the project
implementation.

6.10 During the exit conference, the Project In-charge specified that the
equipment delivered were still at its good condition and ready for its usage.
He further informed that the beneficiaries are willing to continue the project
starting this year.

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7. The Municipality’s 20% Economic Development Fund for CY 2018 and
its continuing appropriation amounting to P13,111,847.08 and P8,115,040.99,
respectively, were not utilized due to either delayed or non-implementation of the
identified programs, projects and activities, thus depriving the public of a timely
and maximum use of the projects and likewise hinders the uplifting of the
economic and social condition of its constituents.

7.1 Section 305 (g)(h)(i) of RA 7160 states, in part, that:

(g) Local governments shall formulate sound financial plans, and

local budgets shall be based on functions, activities, and projects, in
terms of expected results;
(h) Local budget plans and goals shall, as far as practicable, be
harmonized with national development plans, goals, and strategies in
order to optimize the utilization of resources and to avoid duplication
in the use of fiscal and physical resources;
(i) Local budgets shall operationalize approved local development
plans;

7.2 In CY 2018 Current Legislative Appropriation:

The Annual Budget of the Municipality for CY 2018 included the

current appropriation for the 20% Economic Development Fund
amounting to P22,695,039.80 purportedly for the implementation of 81
infrastructure projects. As of December 31, 2018, only P9,583,192.72
or 42% were utilized, thus leaving a balance of P13,111,847.08 (Annex
A).

7.3 Review of the Status of Project Implementation for CY 2018 prepared

by the Municipal Planning and Development Council (MPDC) disclosed that
out of the 81 projects identified in the Annual Investment Program for CY
2018, only 21 projects were completed, 20 were on-going, and 40 were not
implemented at all.

7.4 Furthermore Details of the unimplemented and on-going projects and the
reasons for the non-implementation are shown in the attached Annex B and C.

7.5 Interview conducted revealed that the reasons for the delay or non-
implementation were either due to inadequate funds or delay in the
procurement process. These reasons could be attributed to deficiencies in the
planning and implementation of the identified programs/projects/activities.
Had the management meticulously and judiciously conducted the planning and
budgeting process, these resources could have been allocated properly and that
the prioritized projects could have been implemented in a timely manner.

7.6 Continuing Appropriation:

The continuing appropriation for CY 2018 amounted to

P11,327,440.80 for the on-going and unimplemented projects in

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 previous years. As of December 31, 2018, only P3,229,899.81 or 29%
were utilized, thus leaving a balance of P8,097,540.99 (Annex D).

7.7 However, the audit team was precluded from reviewing the status of
project implementation due to the failure of the MPDC to include in the
submitted report the status of projects under the continuing appropriation.

7.8 The delay or non-implementation of the prioritized projects deprived the

public of the timely and maximum use of the project and likewise hindered the
uplifting of the economic and social condition of its constituents.

7.9 In view of the foregoing, we recommended that the Management

direct the Local Finance Committee to meticulously and judiciously plan
in order to achieve the proper allocation of expenditures for each
development activity. Moreover, require the MPDC to submit status of
implementation for the projects funded under continuing appropriation.

7.10 The management acknowledged the observations noted and promised

to comply the recommendations as soon as possible.

C. Summary of total Suspensions, Disallowances and Charges

Audit suspensions and disallowances amounting to P12,605,697.64 and

P451,485.67, respectively, remained unsettled contrary to Sections 5.4 and 7.1.1 of
COA Circular No. 2009-006 dated September 15, 2009.

Beginning This period Ending Balance

Balance
NS/ND/NC NSSDC
Notice of P 12,605,694.64 P - P - P 12,605,697.64
Suspension
Notice of P 451,485.67 P - P - P 451,485.67
Disallowance
Notice of P - P - P - P -
Charge
Total P 13,057,183.31 P - P - P 13,057,183.31

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