GAVSAI Focus Area [ee Remarps
3:
21. Payments to Casuals, Job Order, Contractuals | No sufficient and competent evidence
and Consultants vis-a-vis the requirements of | to warrant inclusion of audit
COA Memorandum No. 2012-010 dated | observation
December 28, 2021
22. DRRM Funds/QRF — Projects completed but | With audit finding - AO No. 9
not yet recorded and expenses not related to
DRRM Funds
23.Gender and Development (GAD) Funds — | With audit finding - AO No. 10, 11,
Expenses not related to GAD programs, | 12
projects and activities per approved GAD
Plan and Budget
24. National Task Force to End Local Communist | No sufficient and competent evidence
Armed Conflict (NTF-ELCAC) Funds to warrant inclusion of audit
observation
F. Other Accounts/Thrusts area not included in the
GAI/SAI
1. _ Erroneous recording of RPT Penalties With audit finding - AO No. 6
2. Lacking information in the Notes to FS With audit finding — AO No. 7
3. _ Collection of delinquent real property taxes With audit finding —- AO No. 8
We rendered a qualified opinion on the fairness of presentation of the FS for the year then ended.
We conducted the audit in accordance with applicable International Standards of Supreme Audit
Institutions, and we believe that it provides a reasonable basis for our opinion.
Very truly yours,
soc SARITA
State Audit6r II
OIC-Audit Team Leader
