GAI/SAI Focus Area Remarks
• Payment to Casuals, Job Order, Contractuals and Not audited in CY 2024
Consultants vis-à-vis the requirements of COA With audit finding Nos. 2 & 3 in Part III
Memorandum No. 2012-010 dated October 17, (CY 2023)
2012, and COA Resolution No. 2021-044 dated
December 28, 2021
• Local Disaster Risk Reduction and Management With audit finding – AO No. 1 & 6
Fund (LDRRMF)
• Compliance with Joint Circular No. 2012-01 of Not audited in CY 2024 – Due to lack
the Philippine Commission on Women/ NEDA/ of material time.
DBM and the General Appropriations Act
(GAA) on the use of Gender and Development
(GAD) Funds
• Conformity of procurement with the process With audit finding – AO No. 9 & 10
required in R.A. No. 9184, Government
Procurement Reform Act, and its 2016 Revised
IRR.
• National Task Force to End Local Communist No NTF-ELCAC Funds received in CY
Armed Conflict (NTF-ELCAC) Funds 2024
We rendered a qualified opinion on the fairness of presentation of the financial statements (FS)
for the year then ended.
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.
Very truly yours,
