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Local Government Audit Sector
Audit Group LGAS — G (Negros Oriental 2)
Office of the Supervising Auditor
June 27, 2025
HONORABLE HAZEL C, TUANDA
Municipal Mayor
Municipality of Jimalalud
Province of Negros Oriental
Dear Mayor Tuanda:
We are pleased to transmit the Annual Audit Report (AAR) of the Municipal Government of
Jimalalud, Province of Negros Oriental, for the calendar year (CY) 2024 pursuant to Section 2,
Article EX-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.
‘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.
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.
‘We rendered a qualified opinion on the fairness of the presentation of the financial statements
(FS) for the year then ended.
The audit observations and the recommended courses of action are discussed in detail in Part IT
of the report. Likewise, Management's comments are also incorporated in Part Il, where
appropriate. The Status of Implementation of Prior Years’ Audit Recommendations is discussed
in Part III of this report.
