MANILA, Philippines State auditors have found questionable more

than P100.83 billion ($2.26 billion) in disbursements made by various

government agencies in 2013.
In a recently released summary of its accomplishments for that year,
the Commission on Audit (COA) said it had issued 38,110 notices of
disallowance (ND), charge (NC), and suspension (NS) in 2013 to cover
these transactions.
Only P2.07 billion of the questionable disbursements has been settled,
the state auditors said.
COA, however, didn't specify which national government agencies,
local government units, government-owned or controlled corporations,
state universities and colleges, and water districts were given these
notices.
According to the COA report, the disallowed disbursements and
expenditure amounted to P26.12 billion. Only P96 million of the
amount have been settled.
Notices of disallowance are issued on expenditures that are considered
illegal, irregular, unnecessary, excessive, extravagant or
unconscionable.
The notices of charge covered P53.38 billion, with almost all the
disbursements P53.17 billion made by national government
agencies. Only P4 million of the amount has been settled, COA said.
A notice of charge is issued when government assets that are disposed
of have been under-appraised or under-assessed, or when revenue and
regulatory agencies under-collect.
Notices of suspension covered P21.33 billion, only P1.97 billion of
which has been settled.
A notice of suspension is issued when transactions are of doubtful
legality, validity or propriety."

Under COA rules, government officials and employees who are subjects
of notices of disallowance and notices of charge are liable to return the
amount involved. These notices become final if no appeal is filed
against them within 6 months from the date of receipt. Rappler.com