PROVINCIAL SATELLITE AUDIT OFFICE
NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, Dumaguete City
LGAS-G – Negros Oriental 2
Office of the Auditor – Team R7-02
June 25, 2025
DIR. ENRIQUITO A. BULOS
Director III
LGAS-G - Negros Oriental II
COA PSAO, E. J. Blanco Drive, Piapi
Dumaguete City
Sir:
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 with agency personnel in an exit conference conducted on May
28, 2025. Their comments were incorporated in this Report, where appropriate.
