PROVINCIAL SATELLITE AUDIT OFFICE
NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, Dumaguete City 6200
LOCAL GOVERNMENT AUDIT SECTOR
AUDIT GROUP LGAS – G (NEGROS ORIENTAL II)
OFFICE OF THE SUPERVISING AUDITOR
June 20, 2025
HONORABLE ERNIE T. UY
Municipal Mayor
Municipality of Mabinay
Province of Negros Oriental
Dear Mayor Uy:
We are pleased to transmit the Annual Audit Report (AAR) of the Municipality of Mabinay,
for the calendar year (CY) 2024 pursuant to 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.
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, together with the recommended courses of action, which were
discussed by the Audit Team with you and your staff in an exit conference on June 10, 2025,
are discussed in detail in Part II of the report. Likewise, Management’s comments are also
incorporated in Part II, where appropriate. The Status of Implementation of Prior Years’
Audit Recommendations is discussed in Part III of this report.
