EXECUTIVE SUMMARY
Introduction
The Municipality of Dauin was created on January 13, 1908, by virtue of Executive Order
No. 37. It is located 15 kilometers south of Dumaguete City, the capital of the Province of
Negros Oriental. It is classified as a fourth-class Municipality and has 23 component
barangays.
As of December 31, 2024, it had a personnel complement of 310, as shown below:
Nature of Appointment
Quantity
to Office
Elective Officials 10
Permanent Positions 94
Ex-Officio 2
Casual 0
Job Orders 204
Total 310
Audit Objective
Our audit was conducted to (a) ascertain the level of assurance that may be placed on
management’s assertions on the financial statements; (b) determine management’s
compliance with laws, rules, and regulations in the pre-identified audit thrusts/areas, and
recommend opportunities for agency’s improvement; and (c) assess the extent of
implementation of the prior years’ audit recommendations. The performance audit was
likewise conducted with the objective of informing management where improvements can be
in the areas of revenue generation, expenditures, and management of resources.
Audit Methodology
The Commission has been implementing a risk-based audit in the conduct of its audit
services. However, to meet the evolving developments in public governance and fund
management, a results-based approach in the audit was incorporated.
Scope of Audit
An audit was conducted on the accounts and operations of the Municipal Government of
Dauin for CY 2024. The audit consisted of a review of operating procedures,
evaluation of the LGU’s programs and projects, interviews with concerned
government officials and employees, and the verification, reconciliation, confirmation,
inspection, and analysis of accounts, and such other procedures considered necessary.
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