EXECUTIVE SUMMARY
Introduction
The Municipality of Ayungon was created by virtue of Governor General Order No. 31, series
of 1924, by Governor General Leonard Wood on July 1, 1924. It is located northeast of Negros
Oriental with a total land area of approximately 28,168 square kilometers mostly devoted to
agriculture and housing. Based on the CY 2020 census, its population was reported at 47,102.
It is presently classified as a second-class municipality, envisioned to be the rice bowl of
Central Negros.
As of December 31, 2024, it had a personnel complement of:
No. of Personnel
Nature of Appointment to Office
2024 2023
Elective Officials 12 10
Permanent Positions 64 55
Coterminous 2 2
Temporary 0 1
Casual/Contractual 67 60
Job Orders 211 206
Total 356 334
Audit Objective
The objective of the audit is to (a) ascertain the fairness of the presentation of the financial
statements; (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. The performance audit
was likewise conducted with the objective of informing management where improvement can
be instituted in the field of revenues, expenditures, and management of resources.
Audit Methodology
The Commission has been implementing a risk-based audit in the conduct of its audit services.
However, to meet the evolving developments in public governance and fund management, the
results-based approach in the audit was incorporated.
