PROVINCIAL SATELLITE AUDITING OFFICE
NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, 6200 Dumaguete City
Office of the Supervising Auditor
LGAS-F, Negros Oriental I
June 23, 2025
HONORABLE MANUEL JOSE C. SYCIP
Municipal Mayor
Municipality of Amlan
Province of Negros Oriental
Dear Mayor Sycip:
We are pleased to transmit the Management Letter (ML) of the Municipal Government of
Amlan, for calendar year (CY) 2024 pursuant to Section 2, Article IX-D of the Philippine
Constitution and Section 43 of the Presidential Decree (PD) No. 1445, otherwise known as
the Government Auditing Code of the Philippines.
We conducted the audit in accordance with applicable International Standards of Supreme
Audit Institutions (ISSAIs).
The audit observations, together with the recommended courses of action, are discussed in
detail in the report. Likewise, Management’s comments are also incorporated, where
appropriate.
In order to facilitate the monitoring of the implementation of the audit recommendations,
we are attaching herewith the Agency Action Plan and Status of Implementation (AAPSI)
of Audit Observations and Recommendations prescribed under COA Memorandum No.
2014-002 dated March 18, 2014, to be accomplished by the Management. We would
appreciate being informed of management’s actions by accomplishing the AAPSI and
furnishing us a copy thereof, within sixty (60) days from receipt hereof.
Very truly yours,
KATHERINE Z. VELEZ
State Auditor V
Supervising Auditor
