The municipality kept more than one million pesos in unspent funds owed to national government agencies for over 10 years without the necessary records, which violates the COA circular that requires these balances to be properly settled or returned.

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Original Audit Finding Excerpt

"(c) of the reported year-end balance of the Due to NGAs account amounting to ₱14,018,589.05, ₱1,049,028.32 comprised of dormant unexpended balances that had been held by the Municipality for over 10 years due to the absence of relevant records, in violation of COA Circular No. 2012-001 dated June 14, 2012."

Source Document