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EXECUTIVE SUMMARY Introduction The City of Calamba, created by virtue of Republic Act No. 9024 dated March 5, 2001 and confirmed by a plebiscite on April 21, 2001 as a full-fledged City, is located only 54 kilometers away from Metro Manila. The City was awarded International Standard Organization (ISO) 9001-2015 Certified by the International Standard that specifies requirement for a quality management system. With a total land area of 14,480 hectares, Calamba is divided into 54 barangays with estimated 95.003 households. Its present population was reported at 511,253 by the end of Calendar Year 2019 census. The Organizational Structure of the City as of December 31, 2019 consists of the following Key Officials:

City Mayor - Hon. Justin Marc SB. Chipeco

City Vice Mayor - Hon. Roseller H. Rizal

Members of the Sangguniang Panlungsod:

1. Hon. Julian Eugene SB. Chipeco 2. Hon. Charisse Anne C. Hernandez 3. Hon. Maria Virginia A. Alcasid 4. Hon. Pursino C. Oruga 5. Hon. Soliman B. Lajara 6. Hon. Angelito S. Lazaro, Jr. 7. Hon. Saturnino J. Lajara 8. Hon. Dyan DV. Espiridion 9. Hon. Leeanne A. Cortez

10. Hon. Juan C. Lazaro 11. Hon. Joselito G. Catindig 12. Hon. Doreen May F. Cabrera 13. Hon. Reginald C. Oliva – ABC President 14. Hon. Kenneth P. Delas Llagas – SK President

City Accountant - Ms. Editha M. Malabanan

City Treasurer - Ms. Ruth A. Maranan

City Budget Officer - Ms. Gregoria J. Alcantara

The City Government of Calamba had Personnel Complement totalling 4,096 distributed as follows: Number

Permanent - 995

Elective Officials - 16

Coterminous - 101

Contract of Service 610

Job Order Workers - 2,370

Consultant 4 Total - 4,096

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Audit Objectives Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Scope of Audit Financial and compliance audits were conducted on the accounts and operations of the City Government of Calamba for CY 2019. The audit consisted of interviews with concerned local officials and employees, tracing account balances through the accounting system, verification of disbursements with underlying documents, inspection, analysis and reconciliation of accounts and such other procedures considered necessary. The audit was conducted to ascertain the propriety of financial transactions and compliance with prescribed rules and regulations. It was also made to ascertain the accuracy of financial records and reports, as well as the fairness of the presentation of the account balances in the financial statements. Financial Highlights For CY 2019, the City Government of Calamba realized a total income of P4,583,764,062.45 which is 7.20 percent higher than last year’s total income of P4,275,695,212.80. Out of its current year’s total appropriation of P4,072,520,802.44 the amount of P4,047,764,802.44 was allotted, P3,309,736,747.43 was obligated/expended, leaving a balance of P864,031,055.01. For the Special Education Fund, the amount of P712,000,000.00 was appropriated and allotted for the year 2019, of which, the total amount of P473,527,858.67 was obligated/expended leaving a balance of P238,472,141.33 as of the end of the year. The total assets, liabilities, equity, income and expenses for CY 2019 of the City Government compared with that of the preceding year are as follows:

2019

2018

Increase/ (Decrease)

Assets P13,868,797,634.17 P12,605,812,271.71 P1,262,985,362.46 Liabilities 3,145,785,121.31 3,179,889,686.03 (34,104,564.72) Equity P10,723,012,512.86 P 9,425,922,585.68 P1,297,089,927.18

Revenue P4,583,764,062.45 P4,275,695,212.80 P308,066,849.65 Expenses

Personal Services 604,041,155.55 525,794,519.82 78,246,635.73 Maintenance and

Other Operating Expenses

2,332,755,640.90

1,978,833,345.30

353,922,295.60

Non-cash Expenses

296,573,489.80 269,476,092.22 27,097,397.58

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2019 2018

Increase/ (Decrease)

Financial Expenses

27,603,835.76 7,674,033.17 19,929,802.59

Transfer, Assistance and Subsidy

121,650,872.56

92,532,323.76

29,118,548.80

Total Expenses 3,382,624,994.57 2,874,310,314.27 508,314,680.30 Surplus (Deficit) for the period

P1,201,139,067.88

P1,401,384,898.53

(P200,247,830.65)

Audit Opinion on the Financial Statements The Auditor rendered a qualified opinion on the fairness of the presentation of the financial statements due to the following: 1. The year-end balance of the Cash in Bank-Local Currency account presented in the

Statement of Financial Position (SFP) at P5,046,664,296.86 was doubtful due to a total net difference of P6,699,619.02 between the Subsidiary Ledger and the Cashbook, thus, affecting the fair presentation of the account in the financial statements.

2. Stale checks with accumulated amount of P2,079,399.24 were not cancelled as of

December 31, 2019, thus, understating the year-end balances of the Cash in Bank-Local Currency, Current Account and the related Accounts Payable presented in the Statement of Financial Position;

3. The balances of Real Property Tax (RPT) Receivables and Special Education Tax

(SET) Receivables amounting P29,314,712.87 each or a total of P58,629,425.74 as of December 31, 2019 and their corresponding Deferred RPT/SET Income accounts were doubtful due to: a) RPT/SET Receivables were based on estimates instead of Real Property Tax Account Register/ Taxpayer’s index card; and b) records of City Treasurer’s Office and City Accounting Office has unreconciled balance of P3,158,591,664.35, thus, affecting the fair presentation of the accounts;

4. The existence, accuracy and reliability of the recorded Inventory account balance of

P127,426,600.63 could not be ascertained due to: a) purchases of supplies and materials were directly taken up as expense instead of inventory; b) inability of the City General Services Office (CGSO) to conduct physical count of inventories and submit their report thereon; c) absence of updated and reconciled Supplies Ledger Cards (SLCs) and Stock Cards, thus, casting doubt on the fairness of the presentation of the Inventory account;

5. The Property, Plant and Equipment (PPE) accounts recorded in the books with a net

book value of P7,362,542,847.88 appearing in the financial statement as of December 31, 2019 was inaccurate due to: a) a variance of P575,534,212.03 between the Report on Physical Count of Property, Plant and Equipment (RPCPPE) and Accounting records; b) the submitted RPCPPE were not properly accomplished; and c) small value items totaling P18,189,133.36 recorded as PPE instead of expense accounts;

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6. The Infrastructure Assets transferred to the Registry of Public Infrastructures (RPI) in Calendar Years (CYs) 2009 to 2014 totalling P382,913,436.97 were not recorded back to the appropriate accounts, and not disclosed in the Notes to Financial Statements, thus, reported gross balance of the account Road Networks of P416,966,242.86 in the financial statement as of December 31, 2019 was doubtful and the desired information on the City’s Local Road Network presented in the financial statements of P416,966,242.86 was not fully provided;

7. Accounts Payable totaling P8,898,475.52 remained outstanding for more than two

years and were not reverted to the Unappropriated Surplus of the General Fund, hence, affects the validity, reliability and fair presentation of the account in the financial statement; and

8. Retention money totaling P13,240,537.44 already refunded to contractors, P4,398,787.01 outstanding for three to six years and P1,326,136.39 marked erroneous entries/undetermined differences/no record available were still recognized in the books as of December 31, 2019, thus, overstating the Other Payables account by P18,965,460.84, thereby validity, reliability and fair presentation of the Other Payables account in the financial statement was doubtful.

Significant Observations and Recommendations For the exceptions cited above, we recommended that the City Mayor: 1. direct the City Accountant and the City Treasurer to reconcile the balances of their

records pertaining to Cash in Bank-Local Currency account and immediately effect the necessary adjustments to reflect the correct account balances;

2. direct the City Accountant to draw the adjusting journal entry at year-end to record all staled checks, to wit:

Particulars Debit Credit

Cash in Bank – Local Currency, Current Account Pxxx

Accounts Payable Pxxx

3. a. require the Acting City Treasurer to furnish the City Accountant of a duly certified

list showing the name of taxpayers and the amount due and collectible for the year as basis in setting up of the Real Property Tax Receivable/Special Education Tax Receivable and corresponding Deferred Real Property Tax Income/Deferred Special Education Tax Income at the beginning of the year;

b. direct the City Accountant to reconcile the RPT/SET Receivables accounts with the City Treasurer’s list of delinquencies and make necessary adjustments,if any, to present fairly the financial statements;

4. a. instruct the City Accountant to record all purchases of supplies and materials as

inventory items and record as expenses only those items actually expended/consumed during the accounting period;

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b. instruct the CGSO to conduct physical count of inventories semestrally and to prepare and submit the Report of the Physical Count of Inventories to the Auditor not later than July 31 and January 31 of each year;

c. instruct the City Accountant to maintain Subsidiary Ledger Cards for each

commodity/stock for which is to be reconciled with the GL controlling accounts;

d. instruct the CGSO to:

d.1 properly maintain and observe correct recording in the SC for each type of inventory;

d.2 record all receipts and issuances of supplies in the stock cards;

d.3 consolidate all Requisition and Issue Slip (RIS) for which supplies and

materials were issued using the Summary of Supplies and Materials Issued (SSMI) and submit the same to the City Accounting Office; and

d.4 reconcile the Stock Cards periodically with the ledger cards of Office of the

City Accountant; e. instruct the City Accountant and the Supply Officer to:

e.1 to reconcile the Report of the Physical Count of Inventories with the GL controlling accounts; and

e.2 draw a Journal Entry Voucher to record the adjustments;

5. a. instruct the Inventory Committee to continue the conduct of the physical count of

all PPE to determine the existence and completeness of the PPE, prepare the RPCPPE and submit the same to the Audit Team for further verification;

b. instruct the City Accountant and the CGSO to:

b.1 reconcile the amount of PPE per Accounting records with RPCPPE to

ascertain the accuracy of the PPE account balances appearing in the financial statements;

b.2 verify and evaluate the causes of discrepancies, if any; and

b.3 make the necessary adjustments/corrections in the book of accounts and

property records for the discrepancies noted; c. instruct the CDRRMO Property Officer in coordination with the CGSO to conduct

complete inventory taking of all items purchased and donated for DRRM and prepare the Inventory List with complete details as to description, quantity and amounts and submit the same to the Audit Team and the Accounting Unit for monitoring and record purposes;

d. require the CGSO to include in the RPCPPE the condition of all properties of the

City and if found unserviceable, prepare the Inventory and Inspection Report of

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Unserviceable Property (IIRUP) and other necessary documents for proper disposal of these properties;

e. direct the City Accountant to draw JEV to drop in the PPE account the small value items by debiting Prior Period Adjustment and Accumulated Depreciation of respective PPE, and crediting the respective PPE accounts in the amount of P10,549,697.35, P7,639,436.01 and P18,189,133.36, respectively;

6. instruct the:

a. City General Services Officer to:

a.1 maintain a complete Local Road Inventory and Road Map; a.2 keep a Local Road Network Property Card (LRNPC) for all roads and their

components; and a.3 render a complete Report on Local Road Networks at the end of the year.

b. City Accountant to:

b.1 reconcile the list of inventory per local road inventory report and road map

with those recorded in the Registry in Public Infrastructure; b.2 keep and maintain subsidiary records for road and road components for

every road network; b.3 segregate and recognize the cost of each component of the local roads with

identified cost; b.4 prepare a Journal Entry Voucher (JEV) to record the beginning balance of

the local road network and its components in the general ledger and the Local Road Network Ledger Card, respectively;

b.5 support the JEV with the Registry of Public Infrastructures for Roads,

working paper on the distribution of costs for the road components; b.6 prepare a lapsing schedule for the computation of the depreciation for each

component at the end of the year; and b.7 disclose the total road network system in the Notes to Financial Statements

in the format prescribed under COA Circular No. 2015-008.

c. City Engineer to provide the City Accountant and the City General Services Officer with the complete description and cost segregation of road components for road projects.

7. instruct the:

a. City Engineer to verify the accuracy, existence and current status of the projects

cited and determine the possibility to continue the suspended projects of which

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the City has an outstanding payable balance of more than two years; and

b. City Budget Officer and City Accountant to determine the validity of the unclaimed amount on projects included in the Accounts Payable and if found not valid, revert to unappropriated surplus of the City the costs of projects determined to be non-existent and/or non-implementable.

8. instruct the:

a. City Accountant and City Budget Officer to revert back to unappropriated surplus of the City the total amount of P13,240,537.44 determined to be collected by contractors already;

b. City Accountant, City Treasurer and City Engineer to reconcile their records to

assure the possible reversion to unappropriated surplus in the total amount of P4,398,787.01 which remained outstanding for three to six years; and

c. City Accountant to: c.1 effect the necessary adjustments/corrections on the erroneous recording of

the accounts/transactions totalling P1,109,588.77; and

c.2 ascertain the nature of the undetermined difference of P216,547.62 otherwise, revert to unappropriated surplus the said amount.

Other significant observations and recommendations are the following: 1. Internal control imposed over the collections and deposits of the City Government

needs improvement, thus exposing the government resources to risk of loss thru theft and/or possible misuse.

A. Delayed remittances of collections by revenue collectors to liquidating officer in

violation of Section 29 of the Manual on New Government Accounting System (MNGAS) for Local Government Units (LGUs), Volume I.

B. Reported over and under remittances amounting to P219,667.61 and

P53,817.28, respectively, in the Report of Collections and Deposits, contrary to Sections 31 and 34 of the MNGAS, Volume I and Sections 123 and 124 of Presidential Decree (PD) No. 1445.

C. Collections were not deposited intact and daily with delays ranging from two to six days which accumulated to a year-end undeposited collection of P72,763,841.05, contrary to Section 69 of PD No. 1445

We recommended that the City Mayor, as the head of the agency, to strengthen the internal control by installing and implementing additional safeguards over the City’s collections and deposits pursuant to Section 124 of P.D. No. 1445.

Further, we recommended that the City Mayor direct the Acting City Treasurer to:

a. require collecting officers to remit their collections daily, particularly when

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collections exceed P5,000.00 and strictly adhere with the provision under Section 29 of the MNGAS for LGUs, Volume I;

b. require collecting officers to regularly and diligently prepare the Abstract of Daily

Collections and the subsequent Report on Collections and Deposits;

c. implement a policy on the turn-over of daily collections by the collector to the liquidating officer. A cut-off may be established on the time of turn-over that will give the liquidating officer ample time to perform the procedures for the receipt and verification of collections tuned-over to her and to deposit the same;

d. establish a cut-off time in depositing daily collections to the bank by the

liquidating officer to avoid having large balances of daily collections in the custody of the liquidating officer; and

e. closely monitor and/or supervise the daily collections and deposits.

Moreover, we recommended that the City Mayor require the City Accountant to refrain from approving JEVs without complete documents to support the correcting entries on collections and deposits.

2. Collection of loan receivables amounting to P10,451,612.79 aging from three to 23

years was remote and yet, no allowance for impairment loss was set-up, contrary to Paragraphs 67 and 72 of International Public Sector Accounting Standards (IPSAS) 29. Further, the recorded balance of the Loans Receivable – Others of P23,535,853.89 per subsidiary ledger reflected a discrepancy of P204,995.89 with the status report of the City Cooperative and Livelihood Development Department (CCLDD), thus, casts doubt on the accuracy and reliability of the account Loans Receivables – Others presented in the Statement of Financial Position totalling P23,535,853.89.

We recommended that the City Mayor direct the:

a. City Cooperative and Livelihood Development Officer (CCLDO) to assess the

collectability of the long outstanding receivables and exert extra effort to collect the outstanding loans receivable;

b. City Accountant to set-up the corresponding Allowance for Impairment in the books of accounts based on the assessed collectability of the long outstanding receivables;

c. City Accountant, if the receivables have been proven to be uncollectible and worthless, to derecognize the asset (loan receivable account) through write-off guided with the provisions under COA Circular No. 2016-005; and

d. City Accountant and the City CCLDO to analyze and reconcile the discrepancy noted between their records and to draw a Journal Entry Voucher for the adjustments, if warranted.

3. The City Government was not able to enforce remedies by civil action to collect Real

Property Tax (RPT) / Special Education Tax (SET) on real properties from

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delinquent taxpayers, contrary to Sections 183, 247 and 254 of Republic Act (RA) No. 7160, which resulted in increased RPT/SET delinquency amounting to P3,217,221,090.09 as of December 31, 2019 that could had augmented the appropriation of the City for basic services and development projects for Special Education Fund.

We recommended that the City Mayor direct the:

a. City Accountant to reconcile her records with the City Treasurer’s Office and City

Assessor’s Office and effect the necessary adjustments/corrections in the books, if warranted; and

b. Acting City Treasurer to:

b.1 review the list of tax delinquencies and coordinate with the City Assessor to

determine the validity, existence and ownership of the properties; and

b.2 enforce remedies provided under RA No. 7160 such as administrative action thru warrant of levy or judicial action to further increase its tax collections and consequently generate additional income that would fund more developmental programs and projects for the general welfare of the public.

4. Unutilized fund from National Government Agencies and excess funds from

completed projects totalling P376,700.16 remained in the books of the City Government for two to 18 years, contrary to Sections 4.9 and 6.7 of COA Circular No. 94-013 and Section 5.3.2 of the Department of the Interior and Local Government (DILG) Memorandum Circular (MC) No. 2016-167, thus, deprives the national government the immediate use of funds for other priority programs. We recommended that the City Mayor instruct the City Accountant and the Acting City Treasurer to coordinate with the source agencies and request for the utilization of the remaining balances for other related projects. Otherwise, remit the unutilized balance of P376,700.16 to the concerned source agencies or to the National Treasury.

5. Cash advances (CAs) totaling P8,554,122.00 for meal allowances of athletes, coaches/trainers and working committees for the Calendar Year (CY) 2019 Provincial Meet Live-In and Actual Competition were granted to unauthorized Disbursing Officer (DO), contrary to Item 4.1.5 of COA Circular No. 97-002, thus, validity and propriety of the disbursements were doubtful. We recommended that the City Mayor direct the City Treasurer and City Accountant to grant cash advance to authorized Disbursing Officer only.

6. Several deficiencies were noted in the audit of the Special Education Fund, contrary to the guidelines/requirements for the creation of the fund, to wit:

A. The planned programs, projects and activities (PPAs) under the Special

Education Fund (SEF) were stated in broad/general terms in the Annual Investment Plan (AIP), contrary to Section 1 of Republic Act No. 5447 and some provisions of Department of Education (DEPED), Department of Budget and

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Management (DBM), Department of the Interior and Local Government (DILG) Joint Circular (JC) No. 1 series of 2017, thereby effectiveness and efficiency of the PPAs could not be measured.

B. Expenditures totalling P32,475,272.58 were inappropriately charged against the City’s Special Education Fund (SEF), contrary to the provisions of Section 272 of Republic Act (RA) No. 7160 and Section 4 of Department of Education-Department of Budget and Management-Department of Interior and Local Government (DepEd-DBM-DILG) Joint Memorandum Circular (JMC) No. 1, series of 2017, thus, defeating the purpose for which the fund was created.

We recommended that the City Mayor and the City Superintendent of Schools, as co-chairmen of the Local School Board to:

a. submit to the Office of the Auditor documents and justifications as to why

expenses totalling P32,475,272.58 were charged against the City’s Special Education Fund (SEF); and

b. allow only procurement authorized under Section 4.0 of DepEd-DBM-DILG JMC

No. 1, series of 2017.

7. Cash advances were granted to five accountable officers in excess of their approved maximum cash accountability, contrary to Section 5.1 of the Treasury Circular No. 02-2009, thus, the risk that the City Government may not be fully indemnified in case of loss of funds through embezzlement, misuse, theft, robbery and fortuitous events. We recommended that the City Mayor direct the Acting City Treasurer to increase the fidelity bonds of the City’s accountable officers commensurate to their accountabilities in accordance with the provisions under Treasury Circular No. 02-2009, in order to provide adequate protection on the City Government’s resources.

8. Audit of the City’s economic enterprise disclosed the following deficiencies:

A. The City Government of Calamba still unable to exert a more aggressive and persistent actions in the administration of the City’s economic enterprises, as required under Section 5B.06 and 5B.08 of the 2006 Revised and Consolidated Revenue Code of the City of Calamba, resulting in a decreased collections of P1,102,407.92 and unrealized income of P4,023,600.00 as of December 31, 2019.

We reiterated our previous year’s recommendations that the City Mayor direct the Market Supervisor to:

a. be more aggressive and persistent in collecting the monthly stall rentals and

strictly enforce Sections 5B.06 and 5B.08 of the 2006 Revised and Consolidated Revenue Code of the City of Calamba;

b. maintain subsidiary ledger cards for every individual stall holders, examine if

there are delinquent stallholders and assess their penalties for the non-payment of rent as provided in Section 5B.06 of the same Consolidated Revenue Code;

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c. immediately send out demand letters to delinquent stallholders to pay their arrears, and after the lapse of grace period, declare the stall vacant and submit the same to the Market Committee headed by the City Mayor as Chairman for proper adjudication, notwithstanding the immediate filing of appropriate legal charges to those stall holders who failed to pay their arrears after due demand; and

d. post notice of stall vacancies in conspicuous places such as unoccupied stall or booth and in the bulletin board of the market.

B. One hundred forty (140) stalls of Mercado De Calamba were sub-leased to other

persons without first securing cancellation of the original contract from the Market Committee in favor of the present occupants, contrary to Section 5B.08. (e) of the 2006 Revised and Consolidated Revenue Code of the City of Calamba, resulting in an unauthorized occupancy of leased space.

We recommended that the City Mayor direct the City Market Administrator, in coordination with the City Legal Officer to:

a. conduct an investigation of the reported stalls with sub-lessees as provided in

Appendix O;

b. if found that the lessee indicated in the contracts are not in reality occupying but instead sub-leases their stalls, cancel/terminate the Contract of Lease of the registered stallholders pursuant Section 5B.08 (e) of the 2006 Revised and Consolidated Revenue Code of the City Government; and

c. if the actual occupants of the stalls are qualified under the City’s existing rules and regulations immediately send out the “Application to Lease Market Stalls” as provided in Section 5B.08 of the same Consolidated Revenue Code. Subsequently enter into contract of lease stipulating the duration of lease, rental rate, and use of leased premises and transfer of rights or lease assignment, among others.

9. The 20 percent Development Fund (20% DF) with an aggregate amount of

P683,095,614.75 available for use in the implementation of 201 programs, projects and activities (PPAs) was not optimally used during the year 2019, whereby only 124 PPAs or 61.69% were accomplished as of year-end due to improper planning and absence of specific descriptions of the PPAs in the Annual Investment Plan (AIP), contrary to Section 5 of the Department of the Interior and Local Government (DILG) and Department of Budget and Management (DBM) Joint Memorandum Circular (JMC) No. 2017-1 dated February 22, 2017 and Section 2 of Executive Order (EO) No. 189 series of 1999 thus, deprived its constituents of the maximum benefits that could had been derived from the utilization of the Fund.

We reiterated our recommendation that the City Mayor instruct the:

a. City Planning and Development Coordinator (CPDC) to:

a.1 coordinate with barangay officials in identifying the specific programs,

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projects and activities (PPAs) during the preparation of the City’s Annual Investment Program (AIP) funded out of the 20% Development Fund in order to determine the possibility of implementing the PPAs;

a.2 ensure that only implementable PPAs are included in the AIP; and

a.3 initiate the reprogramming of the accumulated unobligated balances of the

implemented PPAs totalling P1,409,512.48 for the optimum utilization of the fund.

b. CPDC and the City Engineer to determine the cause/s for the delay and/or non-

implementation of the 48 other infrastructure projects and initiate immediate action/s to fully implement the PPAs.

10. The Annual Investment Plan (AIP) for Local Disaster Risk Reduction and

Management Fund (LDRRMF) consisting of various planned programs, projects and activities (PPAs) had an estimated budget costs of P208,669,057.00 which was more than the mandatory five per cent annual budget of P150,000,000.00 by P58,669,057.00, contrary to the guidelines set under the Department of Budget and Management (DBM) Local Budget Circular (LBC) No. 112 dated June 10, 2016, thus, a clear indication of erroneous preparation of planned PPAs and the City’s prioritization on the implementation of the PPAs for calendar year 2019 was doubtful. We recommended that the City Mayor instruct the City Development Council in coordination with the City Disaster Risk Reduction and Management Council (CDRRMC) to see to it that the proposed amount per programs, projects and activities (PPAs) included in the Annual Investment Plan (AIP) should be based on the total annual budget for the year to ensure full implementation of the PPAs that can protect the community from disasters.

Unsettled Suspensions, Disallowances and Charges The Statement of Audit Suspensions, Disallowances and Charges (SASDC) as of December 31, 2019 showed no suspension and audit charge, and disallowances of P26,864,640.00. The former City Mayor appealed on said disallowance in the Commission on Audit.

Notice

Beginning Balance

(January 1, 2019)

Issuance

Settlement

Ending Balance (December 31,

2019) Suspension P 0.00 P 0.00 P 0.00 P 0.00 Disallowance 26,864,640.00 0.00 0.00 26,864,640.00

Total P27,141,467.22 P 0.00 P 0.00 P26,864,640.00

Status of Implementation of Prior Year’s Audit Recommendations Out of the 36 audit recommendations embodied in the CY 2018 Annual Audit Report, 19 were fully implemented, 15 were partially implemented and two were partially implemented by the City Government of Calamba.