Annual Audit Report 2024 — Municipality of Manjuyod

Sections (flagship)

1. COMMISSION ON AUDIT · p. 1
2. ANNUAL AUDIT REPORT · p. 1
3. MUNICIPALITY OF MANJUYOD · p. 1
4. PROVINCE OF NEGROS ORIENTAL · p. 1
5. PROVINCIAL SATELLITE AUDIT OFFICE · p. 3
6. NEGROS ORIENTAL · p. 3
7. LOCAL GOVERNMENT AUDIT SECTOR · p. 3
8. AUDIT GROUP LGAS – G (NEGROS ORIENTAL II) · p. 3
9. OFFICE OF THE SUPERVISING AUDITOR · p. 3
10. HONORABLE RAFFY ALIPIO S. ANDAYA · p. 3
11. ENRIQUITO A. BULOS · p. 4
12. MUNICIPALITY OF MANJUYOD · p. 5
13. AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION · p. 5
14. EXECUTIVE SUMMARY · p. 6
15. 2024 2023 · p. 6
16. MOOE 141,518,380.64 130,187,526.56 11,330,854.08 · p. 7
17. 31,900,313.27 15,417,285.00 16,483,028.27 · p. 7
18. 4,689,827.93 7,533,317.00 (2,843,489.07) · p. 7
19. 1-07-10-030 1,095,241.44 · p. 9
20. 1-07-03-011 5,281,133.79 · p. 10
21. 1-07-03-041 1,888,802.48 · p. 10
22. 1-07-04-011 624,287.62 · p. 10
23. 31, 2024: · p. 10
24. TABLE OF CONTENTS · p. 11
25. PART I · p. 12
26. AUDITED FINANCIAL STATEMENTS · p. 12
27. REGIONAL OFFICE NO. VII · p. 13
28. HONORABLE RAFFY ALIPIO S. ANDAYA · p. 13
29. COMMISSION ON AUDIT · p. 14
30. VERA V. ALJAS · p. 14
31. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS · p. 16
32. 329,407,556.93 351,139,663.59 · p. 21
33. 2,391,878.11 0.00 0.00 0.00 2,391,878.11 · p. 22
34. 1,081,940.00 609,601.00 · p. 22
35. 12,900.00 0.00 · p. 22
36. 4,695,975.67 4,695,975.67 · p. 23
37. 16,658,930.95 14,573,375.95 · p. 23
38. 3,900,840.00 3,012,940.00 · p. 23
39. 125,943,623.91 159,901,262.68 · p. 24
40. 69,698,543.77 23,515,505.08 · p. 24
41. PAYEE CHECK NO. PARTICULARS TOTAL · p. 25
42. 2024 2023 · p. 26
43. 29,250.00 66,600.00 · p. 27
44. 320,184.91 270,800.85 · p. 27
45. 13,850.00 29,400.00 · p. 27
46. 122,400.00 128,613.22 · p. 28
47. 1,604,400.00 1,812,450.00 · p. 29
48. 300,000.00 847,875.00 · p. 29
49. 950,601.00 1,060,236.00 · p. 29
50. 1,780,275.23 2,280,949.00 · p. 29
51. 1,304,610.00 1,360,731.00 · p. 29
52. 1,406,834.00 1,066,282.55 · p. 29
53. 36,355,151.32 30,827,141.46 · p. 29
54. 2024 2023 · p. 30
55. 138,144.46 97,084.76 · p. 30
56. 1,796,751.59 527,853.80 · p. 30
57. 3,879,827.93 7,506,317.00 · p. 30
58. 2024 2023 · p. 31
59. MOOE 1,839,515.10 1,440,738.00 398,777.10 · p. 31
60. CY 2022 7,262,277.80 2,392,042.80 4,870,235.00 · p. 31
61. CY 2017-2021 5,102,033.65 5,102,033.65 · p. 31
62. PART II · p. 32
63. AUDIT OBSERVATIONS AND · p. 32
64. AUDIT OBSERVATIONS AND RECOMMENDATIONS · p. 33
65. A. FINANCIAL AND COMPLIANCE AUDIT · p. 33
66. I. CIP – Infrastructure Assets (1-07-10-020) · p. 43
67. 2 5,228,190.34 2007 17 · p. 43
68. 3 1,241,178.85 2009 15 · p. 43
69. II. CIP – Buildings and Other Structures (1-07-10-030) · p. 43
70. 1-07-10-020 8,687,338.65 · p. 44
71. 1-07-10-030 1,095,241.44 · p. 44
72. B. OTHER MANDATORY AREAS · p. 47
73. C. STATUS OF SETTLEMENT OF ACCOUNTS · p. 49
74. 2016 99,540.00 2015 · p. 49
75. 2019 1,769,627.08 2018 · p. 49
76. 2016 33,500.00 2015 · p. 49
77. D. OTHER MATTERS · p. 49
78. PART III · p. 50
79. STATUS OF IMPLEMENTATION OF PRIOR · p. 50
80. PART III – STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS · p. 51
81. 2012 AAR · p. 58
82. 2005 AAR · p. 58
83. ML 2016 · p. 59
84. NDRRMC-DILG-DBM- NDRRMC-DBM-DILG · p. 66
85. PART IV · p. 81
86. PART IV · p. 82
87. I. Financial Statements by Fund · p. 82
88. C. Statement of Changes in Net Assets/Equity · p. 82
89. II. Other Appendices · p. 82