EXECUTIVE SUMMARY
Introduction
The City of Bais is presently classified as a 3rd class city. It became a city in 1968 pursuant to
Republic Act (R.A.) No. 5444, otherwise known as “An Act Converting the Municipality of
Bais, Province of Negros Oriental into a Component City to be known as the City of Bais.”
As of December 31, 2024, it had a personnel complement of 2,075 as shown below:
Nature of Appointment to Office Number
Elective Officials 14
Permanent Positions 322
Co-terminous 38
Job Orders (Office-Based) 1,004
Job Orders (Project/Field-Based) 697
Total 2,075
The City derives its mandates from R.A. No. 7160, known as the Local Government Code of
1991. The Code empowers local government units to exercise efficient and effective
governance essential to the promotion of the welfare of, and the provision of basic services
and facilities to its constituents. It is committed to discharging its mandated functions and
responsibilities with the highest degree of integrity, dedication, and nationalism, and to
delivering prompt, responsive, and quality service to its constituents.
Improving the standard of living of all the constituents has been the main thrust of the City. To
attain this noble goal, the City uses its resources to the maximum level by implementing
programs and projects for the benefit of its constituents.
Audit Objective
The objective of the audit is to (a) ascertain the fairness of 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.
Audit Methodology
The Commission has been implementing 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 audit was incorporated.
Scope of Audit
The audit covered the operations of the City of Bais for calendar year (CY) 2024. The audit
consisted of review of operating procedures, evaluation of the City’s programs and projects,
interview of concerned government officials and employees, verification, reconciliation,
