EXECUTIVE SUMMARY
Introduction
The Municipality of Manjuyod is one of the northern towns of Negros Oriental. It was
created by virtue of Executive Order No. 37 dated May 13, 1908. It is located 58.3 kilometers
north of Dumaguete City, the capital city of the province. With a population of 44,799, as
determined in the CY 2020 census, it is also visited by thousands of people each year
because of what it can offer to its tourists. One of its main attractions is its White Sandbar.
The White Sandbar is a narrow strip of white sand over six kilometers long at the lowest tide,
which is a naturally breathtaking view in Negros Oriental. Manjuyod is a second-class
municipality, with a total land area of 264.60 square kilometers and is composed of 27
barangays.
As of December 31, 2024, it had a personnel complement of:
No. of Personnel
Nature of Appointment to Office
2024 2023
Elective Officials 12 12
Permanent Positions 92 97
Coterminous 2 2
Temporary 0 0
Casual/Contractual 0 0
Job Orders 838 816
Total 944 927
Audit Objective
The objective of the audit is 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. The
performance audit was likewise conducted with the objective of informing management
where improvement can be instituted in the field of revenues, expenditures, and management
of resources.
Audit Methodology
The Commission has been implementing a risk-based audit in the conduct of its audit
services. However, to meet the evolving developments in public governance and fund
management, the results-based approach in the audit was incorporated.
