PROVINCIAL SATELLITE AUDITING
OFFICE, NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, 6200 Dumaguete City
Office of the Auditor
Audit Team 03, LGAS-F Negros Oriental I
June 23, 2025
KATHERINE Z. VELEZ
Supervising Auditor
Audit Group LGAS-F and H Negros Oriental I
Dumaguete City
Madam:
In compliance with Section 2, Article IX-D of the Philippine Constitution and Section 43 of the
Presidential Decree No. 1445, otherwise known as the Government Auditing Code of the
Philippines, we conducted Financial and Compliance Audit on the accounts and operations of the
Municipal Government of Amlan, Negros Oriental for the year ended December 31, 2024.
The audit was conducted to: (a) ascertain the fairness of presentation of the financial statements
(FS); (b) ascertain the propriety of financial transactions and compliance with prescribed rules and
regulations; (c) recommend agency improvement opportunities; and (d) determine the extent of
implementation of prior years’ audit recommendations.
Our comments and observation were communicated to Management through Audit Observation
Memorandum and were discussed with agency personnel in an exit conference conducted on June
20, 2025. Their comments were incorporated in the Management Letter, where appropriate.
We conducted the audit in accordance with applicable International Standards of Supreme Audit
Institutions.
