EXECUTIVE SUMMARY
Introduction
The City of Bayawan is a first-class component City of the Province of Negros Oriental,
located in the southern part of the Province. It became a chartered City on December 5,
2000, under Republic Act No. 8983. Most programs of the City Government are geared
towards being an agri-industrial center and learning hub for environmental best-practices,
as this is the development direction and guiding vision of the City. It is more of a rural
setting than urbanized, with only 2.3 percent of its total land area as urban. Most are
agricultural, and its economy sits on the agricultural platform. Pursuant to Republic Act
No. 7160, the City, like all other government units, enjoys total independence in managing
and planning its own administrative, fiscal, and development affairs in conformity with the
national government’s thrust for sustainable social and economic growth. As of December
31, 2024, it had total personnel complement of:
Nature of Appointment to Office Quantity
Elective Officials 14
Coterminous 24
Permanent 519
Consultants 5
Casuals 315
Job Orders/Contract of Service 2,187
Total 3,064
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. A
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 risk-based audits 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, and audit procedures
were applied to less than 100 percent of items within a population of audit relevance, in
accordance with ISA 530.
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