GAI/SAI Focus Area Remarks
6. Books No sufficient and competent evidence
to warrant inclusion of audit
observation
7. Receivables With audit finding – AO No. 2 and 3
(Loans and Receivable Accounts: i) Real
Property Tax Receivable, ii) Special
Education Tax Receivable)
8. Advances No sufficient and competent evidence
(i) Advances to Officers and Employees, ii) to warrant inclusion of audit
Advances to Special Disbursing Officer, iii) observation
Advances for Payroll)
9. Other Receivables No sufficient and competent evidence
(i) Due from Officers and Employees, ii) to warrant inclusion of audit
Due from NGOs / Pos) observation
10. Breeding Stocks No sufficient and competent evidence
to warrant inclusion of audit
observation
11. Financial Liabilities No sufficient and competent evidence
(Accounts Payable: Bills / Bonds / Loans to warrant inclusion of audit
Payable, i) Loans Payable – Domestic; observation
Inter-Agency Payables, i) Due to NGAs, ii)
Due to LGUs)
12. Trust Liabilities No sufficient and competent evidence
to warrant inclusion of audit
observation
13. Drugs and Medicines Expenses No sufficient and competent evidence
to warrant inclusion of audit
observation
14. Other MOOE No sufficient and competent evidence
to warrant inclusion of audit
observation
E. Non-Financial Audit Issues for Mandatory
Reporting in the AAR
15. Remittance to the Bureau of Internal Revenue No sufficient and competent evidence
(BIR) on taxes withheld from employees and to warrant inclusion of audit
suppliers in accordance with RA No. 8424 observation
and its IRR under BIR RR No. 02-98
16. Premium contributions and loan amortization to No sufficient and competent evidence
the Government Service Insurance System to warrant inclusion of audit
(GSIS) and Home Development Mutual Fund observation
in accordance with RA No. 8291 and RA No.
9679, respectively
17. Premium contributions and remittance to No sufficient and competent evidence
PhilHealth in accordance with RA No. 7875, to warrant inclusion of audit
as amended observation
18. Audit of Official Development Assistance No ODA Funds received by the
(ODA) Municipality in CY 2024
