the Status of Implementation of the GAIs and SAIs as of November 11, 2024, for reference on
the areas audited.
GAI/SAI Focus Area Remarks
A. Financial Audit
1. Cash in Bank No sufficient and competent evidence
to warrant inclusion of audit
observation
2. Cash Local Treasury No sufficient and competent evidence
to warrant inclusion of audit
observation
3. Investment Property, Buildings N/A
4. Inventories With audit finding – AO No. 5
(Inventory Held for Distribution: i)
Welfare Goods for Distribution; Inventory
Held for Consumption: i) Drugs and
Medicines Inventory, ii) Medical, Dental
and Laboratory Supplies Inventory, iii)
Office Supplies Inventory, iv) Accountable
Forms, Plates and Stickers, v) Other
Supplies and Materials Inventory)
5. PPE: With audit finding – AO No. 1
(Land; Other Land Improvements;
Infrastructure Assets: i) Road Networks,
ii) Water Supply Systems, iii) Power Supply
Systems, iv) Flood Control Systems, v)
Parks, Plazas, and Monuments, vi) Other
Infrastructure Assets; CIP – Buildings and
Other Structures, CIP – Infrastructure Assets,
Buildings and Other Structures; Buildings and
Other Structures: i) Buildings, ii) School
Buildings, iii) Hospitals and Health Centers,
iv) Markets, v) Slaughterhouses, vi) Other
Structures; Machinery and Equipment:
Machinery and Equipment: i) Machinery,
ii) Office Equipment, iii) Construction and
Heavy Equipment, iv) ICT Equipment, v)
DRRM Equipment, vi) Medical Equipment,
vii) Communication Equipt., viii) Agri
and Forestry Equipment, ix) Sports
Equipment, x) Military, Police, and Security
Equipment, xi) Technical and Scientific
Equipment, xii) Other Machinery and
Equipment; Transportation Equipment: i)
Motor Vehicles, ii) Watercraft, iii) Other
Transportation Equipment; Furniture and
Fixtures; Other PPE
6. Books No sufficient and competent evidence
to warrant inclusion of audit
observation
