PROVINCIAL SATELLITE AUDIT OFFICE
NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, Dumaguete City
OFFICE OF THE SUPERVISING AUDITOR
LGAS-G PROVINCE OF NEGROS ORIENTAL 2
June 26, 2025
VISITACION Q. MENDOZA
Regional Director
COA Regional Office No. VII
M.J. Cuenco Avenue Corner V. Sotto Street
Cebu City
Madam:
In compliance with 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, we conducted a Financial and Compliance Audit on the accounts and operations of
the City Government of Guihulngan, Province of Negros Oriental, for the year ended December
31, 2024.
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
rules and regulations; (c) recommend agency improvement opportunities; and (d) determine the
extent of implementation of prior years’ audit recommendations.
Our attached report consists of four (4) parts, Part I- Audited Financial Statements, Part II- Audit
Observations and Recommendations, Part III - Status of Implementation of Prior Years’ Audit
Recommendations (SIPYAR) and Part IV- Appendices.
Our comments and observations were communicated to Management through Audit Observation
Memoranda and were discussed in an exit conference conducted on May 28, 2025, with agency
personnel. Their comments were incorporated in this Report, where appropriate.
We have looked into the audit areas which resulted from our risk assessments during the year as
well as those contained in the General Audit Instructions (GAIs) dated 30 October 2024 of the
Office of the Assistant Commissioner, Local Government Sector and in the Specific Audit
