GAI/SAI Focus Area Remarks
• Audit of Official Development Assistance No ODA received in CY 2024
(ODA) in accordance with RA No. 8182
• LGSF - Support to the Barangay Development With preliminary information however,
Program of the National Task Force to End audit could not be completed for lack of
Local Communist Armed Conflict (NTF- material time.
ELCAC)
• 20 Per Cent Development Fund With preliminary information however,
audit could not be completed for lack of
material time.
• Payment to Casuals, Job Order, Contractuals With preliminary information however,
and Consultants vis-à-vis the requirements of audit could not be completed for lack of
COA Memorandum No. 2012-010 dated material time.
October 17, 2012, and COA Resolution No.
2021-044 dated December 28, 2021
• Local Disaster Risk Reduction and With preliminary information however,
Management Fund (LDRRMF) audit could not be completed for lack of
material time.
• Compliance with Joint Circular No. 2012-01 Not audited in CY 2024 – Due to lack of
of the Philippine Commission on Women/ material time.
NEDA/ 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 the 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,
MARIFE A. ALCALA
State Auditor IV
Audit Team Leader
