EXECUTIVE SUMMARY

A. Introduction

The City of Caloocan was created on February 6, 1962 by virtue of Republic Act
(RA) No. 3278, dubbed as the “Gateway to the North” because of its location and
proximity to road networks joining towards North.

Effective on July 01, 2022, a new set of leadership was elected in the City of
Caloocan as a result of the local election held on May 9, 2022. Hon. Mayor Dale
Gonzalo R. Malapitan succeeded former Hon. Mayor Oscar G. Malapitan, who
ended a straight three-term stint as the local chief executive.

Guided by the core principle of “Tao ang Una” the new leadership stamps its
commitment to carry on the trend of formulation innovative policies and the
establishment of projects, programs, institutions and linkages that are not just
responsive but also innovative and proactive to the needs of the citizenry. It also
commits to uphold the delivery of basic public services to remain as the core of the
City’s mission, but aims to incorporate practices that are meant to set example and
be among the best practices in governance.

For CY 2022, the City had 5,997 plantilla distributed among the 45
departments/offices. Of the total, 22 are elective, 1,882 are permanent, 350 are
casual employees, 452 are contractual and 3,291 are job order employees.

B. Financial Highlights

For CY 2022, the City’s assets, liabilities and equity amounted to P26.513 billion,
P11.789 billion and P14.724 billion, respectively. The said accounts have increased
by P3.591 billion, P1.607 billion and P1.984 billion, respectively, as shown in the
table below:

CY 2021 Increase/
Particulars CY 2022 Percentage
(As restated) (Decrease)
Financial Position
Assets P26,512,981,146.10 P22,921,714,163.20 P3,591,266,982.90 15.67
Liabilities 11,788,899,766.03 10,181,453,812.70 1,607,445,953.33 15.79
Net Assets/
P14,724,081,380.07 P12,740,260,350.50 P1,983,821,029.57 15.57
Equity

While the City’s revenue, expenses and net income for the same year were
P8.006 billion, P5.716 billion and P1.984 billion, respectively. The said accounts
have also increased by P716.944 million, decreased by P1.533 billion and increased
by P837.383 million, respectively, in CY 2021, presented as follows:

CY 2021 Increase/
Particulars CY 2022 Percentage
(As restated) (Decrease)
Financial Performance
Revenue 8,006,185,686.27 7,289,241,989.32 716,943,696.95 9.84
Expenses 5,715,562,056.36 7,248,353,601.85 (1,532,791,545.49) (21.15)
Net Income 1,983,697,121.27 1,146,314,265.73 837,382,855.54 73.05

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 On the other hand, the City’s Current Year’s appropriation, Continuing appropriation
and Obligation for CY 2022 amounted to P9.609 billion, P1.515 billion
and P6.471 billion, respectively. The same accounts have increased by
P1.821 billion and P144.158 million, and P616.869 million respectively, presented
as follows:

Increase/
Particulars CY 2022 CY 2021 Percentage
(Decrease)
Current Year’s
P9,608,602,997.33 P7,787,766,529.23 P1,820,836,468.10 23.38
Appropriations
Continuing
1,514,879,550.64 1,370,721,275.81 144,158,274.83 10.52
Appropriations
Obligations 6,471,356,862.54 5,854,487,838.01 616,869,024.53 10.54
Balances P4,652,125,685.43 P3,303,999,967.03 P1,348,125,718.40 40.80

C. Operational Highlights

Some of the reported significant accomplishments by the City for CY 2022 are as
follows:

a. Best practices on Coronavirus Disease-19 (COVID-19) Response:

o Vaccination program - The City had administered a total of 1,324,258
cumulative 1st doses and 1,277,618 cumulative 2nd doses, representing
106.59 per cent and 102.84 per cent, respectively, of the target population
as of December 31, 2022.

b. Disaster Preparedness, Response, Rehabilitation and Recovery

o Procurement of additional weather and flood monitoring system, portable
oxygen concentrator, solar flood light, disinfecting fogging machine,
enhanced two-way radio communication and radio and welfare goods
amounting to P23,201,424.54; and
o Procurement of Excavator equipped with quick coupler, breaker, dozer
blade and outrigger in the amount of P18,980,000.00.

c. To make the city safer for its constituents and more accessible to investors,
the City Government implemented the following infrastructure projects in
various barangays:
o Installation of Streetlights in forty-five (45) barangays in the total amount of
P191,432,100;
o Rehabilitation of Covered Court in ten (10) barangays amounting to
P81,107,700.00;
o Rehabilitation of various Health Centers in twenty-four (24) barangays
amounting to P51,898,540.00;
o Improvement of Roads, Path walks and Drainage in twenty (20) barangays
– P195,863,760.00;
o Construction and Restoration of Creek Rip Rap for barangays 171, 176,
178 and 179 - P41,303,560.00; and
o Construction and Rehabilitation of Multi-purpose Hall for barangays
10, 145, and 174 - P21,000,000.00.

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d. For the City’s Social Welfare Services, financial assistance was provided to its
indigent constituents (medical and burial) during people's day -
P63,000,000.00.

e. The awards/recognitions received by the City for CY 2022, and its award-giving
bodies, are as follows:

Department of Interior and Local Government (DILG)

• October 2022 – CY 2022 Seal of Good Local Governance (SGLG)

Awardee for six consecutive years –DILG National

• October 27, 2022 – Plaque of Recognition to City of Caloocan:

- CY 2022 Local Peace and Order Council (POC) Performance Audit
covering CYs 2019 and 2021
- CY 2022 Anti-Drug Abuse Council (ADAC) Performance Audit Earning
an adjectival rating of High Functional
- CY 2022 LGU Compliance Assessment in MBCRP Top Performer under
the Informal Settler Families cluster
- CY 2022 LGU Compliance Assessment in MBCRP as Moderately
Compliant

• October 27, 2022 - DILG NCR Certificate of Recognition:

- CY 2019 Child-Friendly Local Governance Audit, scoring
93.17 per cent
- CY 2021 Child-Friendly Local Governance Audit, scoring
89.34 per cent

Department of Social Welfare and Development (DSWD)

• October 14, 202 – Plaque of Recognition to City of Caloocan CSWD - for

its support of the LGU on the submission of Online Monitoring of Social
Welfare and Development (SWD) Laws for CY 2021 1st Semester

• November 28, 2022 – DSWD 4Ps NCR – Plaque of Recognition to

Caloocan Advisory Council for its invaluable contributions and support as
partner in the implementation of 4Ps

• December 9, 2022 – DSWD NCR – Plaque of Recognition to Caloocan

City CSWD for CY 2022 implementation of Healing and Grief Management
Program with DSWD INA Healing Center

National Disaster Risk Reduction and Management Council

• December 7, 2022 – Local Disaster Risk Reduction and Management

Councils and Offices (LDRRMCOs) Gawad KALASAG Seal of Excellence
- for being “Fully compliant” garnering a rating of 2.16 in CY 2022

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Metro Manila Center for Health Development – Health Emergency Unit

• October 28, 2022 - Certificate of Commendation - appreciation for the

institutionalization of Disaster Risk Reduction and Management for Health
system and exceptional contribution in relation to achieving the goals
towards the Universal Health Care for CY 2022

Department of Health (DOH)

• June 20, 2022 - Certificate of Recognition for Exceeding 95 per cent

Vaccination target coverage during implementation of Chikiting
Bakunation Activity (Catch-up Immunization) - by DOH Metro Manila
Center for Health Development

• July 29, 2022 - CY 2022 NCR Regional Webby Awards 2nd Runner-up –
Best Local Nutrition Committee Social Media Account – DOH National
Nutrition Council

Department of Environment and Natural Resources (DENR)

• March 22, 2022 - Certificate of Special Citation for the Improvement of

Estero de Maypajo with the Most Reduced Volume of Solid Waste
Management awarded by DENR, National Capital Region (NCR)

• November 11, 2022 - Certificate of Recognition to Caloocan City (Informal

Settler Families and Illegal Structures Management Cluster) –
Appreciation for the active participation and full attendance in the conduct
of Manatuti River Management Committee Meetings and Activities

Department of Labor and Employment (DOLE) NCR

• December 21, 2022:

- CY 2022 Best Performing PESO Caloocan City (Referral and
Placement Bracket 4)
- Secretary’s Bayanihan Service Award – PESO Caloocan
- COVID-19 Humanitarian Award – Hon. Dale Gonzalo Malapitan for his
unselfish and dedicated humanitarian service to the public by
extending its COVID-19 vaccination program booster doses to DOLE-
NCR personnel for the current year

Department of Trade and Industry (DTI)

• October 2022 - 2022 Cities and Municipalities Competitive Index (CMCI)

- Ranked 9th in Innovation Pillar (HUC)
- Ranked 10th in Infrastructure Pillar (HUC)
- Ranked 13th in National/Overall Competitiveness (HUC)

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 Metropolitan Manila Development Authority (MMDA)

• September 17, 2022 – Synchronized Clean-up Drive in Selected

Waterways

Philippine Chamber of Commerce and Industry (PCCI)

• October 12, 2022 – Most Business Friendly LGU Award Finalist City Level
1A-Finalist

D. Scope and Objectives of Audit

The audit covered the accounts and operations of the City of Caloocan for the year
ended December 31, 2022. The objectives of the audit are to: (a) verify the level of
reliance that may be placed on management’s assertions on the financial
statements; (b) determine compliance with existing laws, rules and regulations; (c)
recommend agency improvement opportunities; and (d) ascertain the extent of
implementation of prior years’ audit recommendations.

E. Auditor’s Opinion on the Financial Statements

The Auditor rendered a qualified opinion on the fairness of the presentation of the
financial statements of the City of Caloocan due to errors and deficiencies that
affected account balances, which are discussed in detail in Part II of the report and
summarized as follows:

1. Inaccurate balances of the Cash in Bank (CIB), Local Currency (LC), Current
Account (CA), Savings Account (SA), and Time Deposits (TD) affected the
reliability and existence of the CIB account balance as of December 31, 2022
in the aggregate of P7.382 billion due to: a) unrecorded/unadjusted book
reconciling items of total additions of P0.988 million and total deductions of
P18.612 million, or a total of P19.601 million; b) negative balance of two bank
accounts totaling P0.991 million; c) dormant balances of the CIB, LCCA and
LCSA totaling P162 million; d) reported bank accounts totaling P127.844 million
in the Subsidiary Ledger (SL) not backed by bank balance as per bank
confirmation; and e) 21 bank accounts with reported total balance of
P188.659 million were not prepared with Bank Reconciliation Statements
(BRS). Moreover, maintenance of bank account with a balance of P108,758.80
with the Philippine National Bank (PNB), a non-Authorized Government
Depository Bank (AGDB), is contrary to Department of Finance (DOF) Circular
No. 02-2022 dated May 11, 2022.

We recommended the Management to:

a. Require the City Treasury Department (CTD) and the City Accounting
Department (CAD) to prepare a coordinated action plan containing the
options and possible solutions to address the audit findings concerning
the CIB accounts, and to consider the following;

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 • Intensify efforts in the verification/validation of these dormant accounts
to see the possibility of closing these accounts. Consolidate the
balances with the bank accounts for the same purpose/source of
funding;

• Issue a follow up request with the banks concerned for

documents/information, copy furnished the head offices, for the
possibility of securing related archived documents/information;

• Reconcile the City’s records with the records of the source agencies
(SAs) regarding the dormant accounts under trust fund transferred
from NGAs to facilitate the return of the balances to the SAs
concerned;

• Ensure that the City’s cash accounts are adequately backed up with
confirmed bank balances and duly supported with appropriate
documents, and to timely address issues affecting the cash in bank
accounts; and

• Effect the necessary adjustment/s in the books of accounts, upon

receipt of the documents or proof of transactions from the banks
concerned and/or as warranted by transaction documents.

b. Require the CTD to strictly monitor all bank accounts to avoid dormancy
and escheat order/s, which are conditions affecting cash management;

c. Establish an agreement with the banks to furnish the CTD with the
monthly debit and credit memos for the timely recording of reconciling
items;

d. Require the CAD to prepare the BRS for all bank accounts in compliance
with Sections 3.2 and 3.4 of COA Circular No. 96-011 and to make an
arrangement with the bank for the monthly release of bank statements;
and

e. Immediately transfer the bank account deposits from PNB to any of the
AGDBs or opt to obtain clearance/approval from the BLGF should the City
wishes to retain maintenance of their current deposits with PNB pursuant
to Section 5.2.2. of DOF Circular No. 02-2022.

2. The existence, validity, accuracy and reliability of the balance of the Property,
Plant and Equipment (PPE) account, with carrying value of P11.146 billion,
excluding the Construction-in-Progress account balance of P401.361 million, as
of December 31, 2022, could not be ascertained due to the following:

a. Unreconciled discrepancy of P2.689 billion between the accounting records

and the Reports on the Physical Count of PPE (RPCPPE);

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b. Non-derecognition of the undetermined value of replaced/removed
materials incident to the repairs, renovation and rehabilitation of
14 buildings and structures;

c. Inaccurate computations of depreciation in the aggregate amount of

P2.189 million; and

d. Inclusion of unserviceable assets totaling P102.527 million in the books of

accounts as of year-end.

Thus, contrary to Section 79 of Presidential Decree (PD) No. 1445, COA

Circular No. 92-386 dated October 20, 1992, Section C.3, Chapter V of the
Manual on Property Custodianship, Section 124 Volume 1of the Manual on New
Government Accounting System (MNGAS) for Local Government Units (LGUs),
and International Public Sector Accounting Standards (IPSAS) 17.

We recommended the Management to:

a. Require the GSD to prepare the prescribed RPCPPE by category (i.e. Land
and Land Improvements; Local Road Network; Other Public Infrastructures;
Buildings and Other Structures; and Equipment, Furniture and Fixtures,
and Other PPE) to facilitate reconciliation of the property and accounting
records;

b. Require the CAD and the GSD to exercise proper coordination to reconcile
the result of the physical count with the property and accounting records,
and to make the necessary adjustments, as warranted;

c. Require the CAD to locate the documents relative to the unidentified PPE
items to facilitate reconstruction of the remaining balances of the affected
PPE accounts;

d. Complete the updating of the composition of the Inventory Committee, and

apply the One-time Cleansing of PPE Account Balances for Disposition
and/or Derecognition of Non-Existing/Missing PPE allowed under COA
Circular No. 2020-006, subject to full compliance with the requirements
under Items 7 and 8 thereof;

e. Create an appraisal committee from the offices/departments concerned to

compute and determine the value of the removed/replaced costs of
parts/materials that need to be derecognized in the books following the
provisions of IPSAS and furnish COA a copy of the committee’s appraisal
report;

f. Require the CAD to derecognize in the books, the costs of

replaced/removed materials incident to the repairs, renovations and
rehabilitations made based on the report of the appraisal committee;

g. Require the GSD to coordinate with the CAD regarding the dropping from
the books of accounts the structures from the old City Hall;

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 h. Include as part of the standard operating procedure, the appraisal of costs
of replaced/removed materials whenever there are repairs, renovations or
rehabilitations made in any of the City’s buildings and structures;

i. If the removed/replaced parts/materials have become unserviceable,

immediately initiate disposal procedures as required under the Rules and
Regulations on Supply and Property Management for Local Governments;

j. Require the CAD to (a) effect the necessary adjustments on the affected
accounts; and (b) set up an effective review level within the CAD so as to
detect errors, inaccuracies and oversight in the accounting process to
ensure accurate computation and recording of depreciation;

k. Require the GSD to:

• Conduct the inspection of the reported unserviceable properties and

prepare the corresponding IIRUP thereon, after which, proceed with the
disposal procedures in accordance with the provisions of COA Circular
No. 92-386 dated October 20, 1992;

• After the disposal, completely provide the necessary details on the

Inspection and Disposal portion of the IIRUP, duly certified by the
inspection officer and the witness, and submit the original copy of the
report to the CAD for the preparation of the corresponding JEV for the
derecognition of the book value of the properties from the books of
accounts pursuant to Sections 194 and 195 of COA Circular No. 92-386;

• Ensure that the RPCPPE as of year-end does not include unserviceable

properties that were already disposed of; and

• Use the prescribed Report on the Physical Count of Equipment,

Furniture and Fixtures, and Other PPE (Appendix 66, Volume II of the
GAM for LGUs) which provides the complete information as to the
description, property number, cost, location and condition of the
properties; and

l. Require the CAD to draw a JEV to adjust the accounts affected based on
the properly accomplished IIRUP submitted by the GSD.

3. The correctness of the balance of the Construction-in-Progress (CIP) accounts

amounting to P401.361 million as of December 31, 2022 could not be
ascertained due to the: (a) absence of relevant records/documents to support
the validity and reliability of the unidentified beginning balances from prior
years carried forward up to December 31, 2022; and (b) non-recognition of one
ongoing project in the CIP account, and one completed project in the
appropriate PPE account and its corresponding depreciation, in breach of
IPSAS 1, Paragraph 7, thus, resulting in the misstatements of the reported
balances of the affected accounts in the Financial Statements as of year-end.

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 We recommended the Management to require the CAD to: (a) coordinate with
the CED to locate the records and/or other relevant documents to identify the
projects comprising the unaccounted beginning balances of the CIP accounts
reported in CY 2013 and prior years; and (b) consider availment of the remedy
of the one-time cleansing of PPE accounts provided under COA Circular
No. 2020-006 dated January 31, 2020.

F. Summary of Other Significant Observations and Recommendations

1. The reported balance of the Advances to Contractors account amounting to

P19.059 million as of December 31, 2022 included long outstanding balances
of P494,287.50 and P11.086 million under the GF and the SEF, respectively,
representing advance payments made to contractors as 15 per cent
mobilization fee, due to the absence of pertinent documents pertaining to the
status of the projects, contrary to Section 4, Annex E, of the Revised
Implementing Rules and Regulations (RIRR) of RA No. 9184 and COA Circular
No. 2015-009 dated December 1, 2015, thus, the validity, accuracy and
reliability of the account balance could not be ascertained.

We recommended the Management to require the CAD to (a) coordinate with

the City Engineering Department (CED) to locate the records and/or other
relevant documents to determine the status of the projects; and (b) initiate steps
to collect/recover the advance payments made to the contractors concerned,
as warranted.

2. Programs, projects and activities (PPAs) formulated by the Internal Audit

Services (IAS) of the City Government of Caloocan and the corresponding
reported accomplishments were found inconsistent with the provisions of the
Administrative Code of 1987, DBM Circular Letter No. 2020-8 dated
May 26, 2020, DBM Local Budget Circular No. 110 dated June 10, 2016 and
other related issuances due to inadequate planning; thus, the attainment of the
purpose of creating the IAS to assist the City in promoting effective, efficient,
ethical and economical operations in government could not be appropriately
evaluated.

2.1 The PPAs embodied in the CY 2022 Annual Investment Program (AIP)
and the approved Annual Budget (AB) under the IAS did not conform to
the functions/mandates provided in the governing law, policies and
executive issuances.

We recommended the Management to require the: (a) IAS to judiciously

plan its PPAs and ensure that the same are aligned with its
functions/mandates in order to achieve the purpose of creating the IAS;
and (b) CCFC to review the alignment of the PPAs to the
functions/mandates of the IAS.

2.2 Majority of the reported accomplishments of the IAS for CY 2022 were not
in accordance with its core functions/mandates provided under
Administrative Code of 1987, DBM CL No. 2020-8, LBC No. 110 and
related executive issuances.

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 We recommended the Management to require the IAS to: (a) complete
the conduct of the internal audit activities and prepare the necessary
internal audit reports thereon; (b) communicate to the LCE the results of
all internal audits conducted; (c) recommend corrective or preventive
courses of action to address the noted deficiencies, if any; and (d) design
effective audit strategies in prioritizing audit areas to address the
challenge of the current limitation in the number of IAS personnel.

3. Timely review and evaluation of contracts/purchase orders (POs) and

inspection of items delivered could not be conducted due to delayed submission
of the copies of perfected contracts/POs together with their supporting
documents and non-submission of the Notices of Deliveries, contrary to
Section 39 of PD No. 1445, thus, it is not ensured that all resources of the
government are managed, expended or utilized in accordance with laws, rules
and regulations, and safeguarded against loss or wastage through illegal or
improper disposition pursuant to Section 2 of the same PD. Moreover, in the
course of review, deficiencies were noted in the submitted POs, thus, affecting
its reliability.

We recommended the Management to instruct the GSD and the CED to strictly
comply with the submission of copies of awarded contracts/POs, Notices of
Deliveries containing all necessary information and signatures as well as the
required supporting documents within the prescribed period, pursuant to
Section 39 of PD No. 1445 and COA Circular Nos. 2009-001 and 96-010 to
facilitate the review and technical evaluation of the procurement contracts/POs
and the conduct of inspection of the items delivered.

4. The City was not compliant with Section 122 of PD No. 1445 for the
non-submission of 158 disbursement vouchers (DVs) and Liquidation Reports
(LRs), together with the corresponding journal entry vouchers (JEVs) and
supporting documents covering CY 2022 transactions with a combined total
amount of P572.093 million, funded out of the General Fund (GF) and Trust
Fund (TF), due to the practice of doing another round of review of the
transaction documents by the CAD and reduced pre-audit team workforce. The
delay in submission ranges from 100 to 434 days to date, contrary to Section
7.2.1 (a) of COA Circular No. 2009-006, thus, the validity and propriety of the
covered transactions could not be ascertained.

We recommended the Management to require the CAD to (a) immediately

submit all the identified DVs and LRs and the corresponding JEVs and
supporting documents to the Office of the City Auditor (OCA) for audit and
safekeeping; (b) stop the practice of incomplete submission of DVs and LRs;
(c) implement a better internal control to ensure and safeguard the integrity of
supporting documentation as to its completeness during the payment cycle,
from pre-audit review, disbursement payment, and record-keeping, bearing in
mind that these documents change hands along the way and susceptible to
mishandling of documents; (d) Ensure that thorough examination has been
conducted before certifying in the DV and numbering the LR as to the
completeness of supporting documents; and (e) henceforth, comply with the
prescribed period required under COA Circular No. 2009-006 dated September

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 15, 2009, of submission to enable the OCA to fully execute its review and
evaluation audit functions and to avoid the issuance of Notice of Suspension
and imposition of sanction provided under Section 122 (2) of PD No. 1445.

5. Revenue projections for CY 2022 were unrealistic as the same were set-up and
approved beyond the proposals from the revenue-generating units as a
consideration in the estimates. Thus, the City registered an overall shortfall of
the targeted collection of P1.620 billion, or 16.86 per cent of the actual
collections over the projected revenues of P9.609 billion.

We recommended the Management to require the LFC to set a more realistic

revenue target goals where collection rate can be measured more reliably,
utilizing budget assumptions aligned with micro and macroeconomic factors.

The aforementioned observations together with the corresponding

recommendations were discussed with Management Officials concerned during the
Exit Conference on May 03, 2023. Management views and comments were
incorporated in the report, where appropriate.

G. Summary of Audit Suspensions, Disallowances and Charges

As of December 31, 2022, unsettled suspensions and disallowances amounted to

P26,296,269.76 and P72,310,604.84, respectively, with details shown below:

Beginning This Period January 1

to December 31, 2022 Ending Balance
Particulars Balance
December 31, 2022
January 1, 2022 Issued Settled
Notice of Suspensions P26,296,269.76 - - P26,296,269.76
Notice of Disallowances 72,310,604.84 - - 72,310,604.84
Notice of Charge - - - -
Total P98, 606, 874.60 - - P98, 606, 874.60

H. Status of Implementation of Prior Year’s Audit Recommendations

Of the 89 audit recommendations contained in the CYs 2021, 2020, 2019, 2018,
2017 and 2016 Annual Audit Reports (AARs), 20 or 22.47 per cent were fully
implemented and 69 or 77.53 per cent were partially implemented during the year.

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 15, 2009, of submission to enable the OCA to fully execute its review and
evaluation audit functions and to avoid the issuance of Notice of Suspension
and imposition of sanction provided under Section 122 (2) of PD No. 1445.

5. Revenue projections for CY 2022 were unrealistic as the same were set-up and
approved beyond the proposals from the revenue-generating units as a
consideration in the estimates. Thus, the City registered an overall shortfall of
the targeted collection of P1.620 billion, or 16.86 per cent of the actual
collections over the projected revenues of P9.609 billion.

We recommended the Management to require the LFC to set a more realistic

revenue target goals where collection rate can be measured more reliably,
utilizing budget assumptions aligned with micro and macroeconomic factors.

The aforementioned observations together with the corresponding

recommendations were discussed with Management Officials concerned during the
Exit Conference on May 03, 2023. Management views and comments were
incorporated in the report, where appropriate.

G. Summary of Audit Suspensions, Disallowances and Charges

As of December 31, 2022, unsettled suspensions and disallowances amounted to

P26,296,269.76 and P72,310,604.84, respectively, with details shown below:

Beginning This Period January 1

to December 31, 2022 Ending Balance
Particulars Balance
December 31, 2022
January 1, 2022 Issued Settled
Notice of Suspensions P26,296,269.76 - - P26,296,269.76
Notice of Disallowances 72,310,604.84 - - 72,310,604.84
Notice of Charge - - - -
Total P98, 606, 874.60 - - P98, 606, 874.60

H. Status of Implementation of Prior Year’s Audit Recommendations

Of the 89 audit recommendations contained in the CYs 2021, 2020, 2019, 2018,
2017 and 2016 Annual Audit Reports (AARs), 28 or 31.46 per cent were fully
implemented and 61 or 68.54 per cent were partially implemented during the year.

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