Annual Audit Report 2024 — Municipality of Bindoy

Sections (flagship)

1. COMMISSION ON AUDIT · p. 1
2. ANNUAL AUDIT REPORT · p. 1
3. MUNICIPALITY OF BINDOY · p. 1
4. PROVINCE OF NEGROS ORIENTAL · p. 1
5. PROVINCIAL SATELLITE AUDIT OFFICE · p. 3
6. NEGROS ORIENTAL · p. 3
7. LOCAL GOVERNMENT AUDIT SECTOR · p. 3
8. AUDIT GROUP LGAS – G (NEGROS ORIENTAL 2) · p. 3
9. OFFICE OF THE SUPERVISING AUDITOR · p. 3
10. HONORABLE ENIEGO C. JABAGAT · p. 3
11. ENRIQUITO A. BULOS · p. 4
12. MUNICIPALITY OF BINDOY · p. 5
13. AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION · p. 5
14. EXECUTIVE SUMMARY · p. 6
15. 2024 2023 · p. 6
16. MOOE 125,086,314.52 78,160,632.99 46,925,681.53 · p. 7
17. 38,145,335.83 5,929,755.01 32,215,580.82 · p. 7
18. 2,770,438.48 6,660,030.00 (3,889,591.52) · p. 7
19. TABLE OF CONTENTS · p. 11
20. PART I · p. 12
21. AUDITED FINANCIAL STATEMENTS · p. 12
22. REGIONAL OFFICE NO. VII · p. 13
23. HONORABLE ENIEGO C. JABAGAT · p. 13
24. COMMISSION ON AUDIT · p. 14
25. VERA V. ALJAS · p. 14
26. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS · p. 16
27. 3. 2023 FINALIST OUTSTANDING LOCALLY MANAGED PROTECTED · p. 16
28. 6. 2018 OUTSTANDING PHILHEALTH LGU PARTNER · p. 16
29. 7. 2018 ZERO OPEN DEFECATION MUNICIPALITY AWARD · p. 16
30. 10. 2017 SEAL OF CHILD-FRIENDLY LOCAL GOVERNANCE · p. 17
31. 11. 2015 BEST FISHERIES AND AQUATIC RESOURCE MANAGEMENT · p. 17
32. TERMINATION OF DORMANT ACCOUNTS OF THE LOCAL GOVERNMENT · p. 38
33. UNIT OF BINDOY AT THE LANDBANK OF THE PHILIPPINES, DUMAGUETE · p. 38
34. CITY AND BAIS CITY BRANCHES, AND DEVELOPMENT BANK OF THE · p. 38
35. MUNICIPAL MAYOR, ENIEGO C. JABAGAT AND MUNICIPAL TREASURER, · p. 38
36. MR. JULIUS B. BOLO, REPRESENTING THE LGU OF BINDOY AND TO · p. 38
37. HUNDRED THIRTY-FIVE THOUSAND SEVEN HUNDRED SEVENTY-ONE · p. 40
38. ACCOUNT GENERAL TRUST · p. 40
39. EDUCATION TOTAL · p. 40
40. TITLE FUND FUND · p. 40
41. AMOUNT PURPOSE REMARKS · p. 40
42. 144,864.50 144,864.50 · p. 41
43. 173,105.00 173,105.00 · p. 41
44. 920,975.00 851,613.00 · p. 41
45. PAYEE DATE PARTICULARS TOTAL · p. 45
46. 2024 2023 · p. 46
47. HUNDRED THIRTY-FIVE THOUSAND SEVEN HUNDRED SEVENTY-ONE · p. 46
48. YEAR UNSPENT · p. 46
49. CY 2023 4,310,834.67 · p. 46
50. CY 2022 4,832,172.25 · p. 46
51. CY 2017-2021 7,598,625.31 · p. 46
52. 2,501,228.24 2,007,854.04 · p. 50
53. FUND PARTICULARS AMOUNT · p. 50
54. MOOE 2,756,440.53 1,573,819.42 1,182,621.11 · p. 52
55. CY 2022 4,832,172.25 0.00 4,832,172.25 · p. 53
56. CY 2017-2021 10,558,615.31 2,959,990.00 7,598,625.31 · p. 53
57. PART II · p. 54
58. AUDIT OBSERVATIONS AND · p. 54
59. AUDIT OBSERVATIONS AND RECOMMENDATIONS · p. 55
60. A. FINANCIAL AND COMPLIANCE AUDIT · p. 55
61. B. OTHER MANDATORY AREAS · p. 73
62. C. SETTLEMENT OF ACCOUNTS · p. 74
63. D. OTHER MATTERS · p. 74
64. PART III · p. 75
65. STATUS OF IMPLEMENTATION OF PRIOR · p. 75
66. PART IV · p. 103
67. PART IV · p. 104
68. I. Financial Statements by Fund · p. 104
69. C. Statement of Changes in Net Assets/Equity · p. 104
70. II. Other Appendices · p. 104