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ky %) REPUBLIC OF THE PHILIPPINES
*| 5 COMMISSION ON AUDIT
Y) fy PROVINCIAL SATELLITE AUDIT OFFICE
OS NEGROS ORIENTAL
E_J. Blanco Drive, Piapi, Dumaguete City 6200
LOCAL GOVERNMENT AUDIT SECTOR
AUDIT GROUP LGAS F, PROVINCE OF NEGROS ORIENTAL 1
OFFICE OF THE SUPERVISING AUDITOR
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June 26, 2025
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HONORABLE GALICANO A. TRUITA une Cages
Municipal Mayor Psy claire Mi
Municipality of Dauin | o/9]25, i)
Province of Negros Oriental ae eae S
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Dear Mayor Truita:
We are pleased to transmit the Annual Audit Report (AAR) of the Municipality of Dauin, for the
calendar year (CY) 2024 pursuant to Section 2, Article IX-D of the Philippine Constitution and
Section 43 of the Presidential Decree (PD) No. 1445, otherwise known as the Government
Auditing Code of the Philippines.
The audit was conducted to (a) ascertain the fairness of the presentation of the financial
statements; (b) ascertain the propriety of financial transactions and compliance with prescribed
tules and regulations; c) recommend agency improvement opportunities; and (d) determine the
extent of implementation of prior years’ audit recommendations.
We conducted the audit in accordance with applicable International Standards of Supreme Audit
Institutions (ISSAIs), and we believe that it provides a reasonable basis for our opinion.
We rendered a qualified opinion on the fairness of the presentation of the financial statements
(FS) for the year then ended.
The audit observations, together with the recommended courses of action, which were discussed
by the Audit Team with you and your staff in an exit conference, are discussed in detail in Part II
of the report. Likewise, Management’s comments are also incorporated in Part II, where
appropriate. The Status of Implementation of Prior Years’ Audit Recommendations is discussed
in Part III of this report.
