EXECUTIVE SUMMARY
Introduction
The Municipality of Pamplona was formerly among the sitios of the City of
Tanjay. However, on June 16, 1950, it became a town in the Province of Negros
Oriental by the enactment of Republic Act No. 535. Pamplona has 16 barangays
and is currently classified as a 3rd class municipality. It is located 38 kilometers
northwest of Dumaguete City and 7.5 kilometers west of the City of Tanjay.
According to the 2020 census, it had a population of 39,805 people.
As of December 31, 2024, it had a personnel complement of 585, as shown below:
Nature of Appointment to Office Quantity
Elective Officials 12
Permanent Positions 70
Casuals 28
Job Orders 475
Total 585
Audit Objectives
The objective of the audit is to (a) ascertain the fairness of 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.
Audit Methodology
The Commission has been implementing risk-based audits 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.
Scope of Audit
An audit was conducted on the accounts and operations of the Municipal
Government of Pamplona for CY 2024. The audit consisted of a review of
operating procedures, evaluation of the LGU’s programs and projects, interviews
of concerned government officials and employees, verification, reconciliation,
confirmation, inspection, and analysis of accounts, and such other procedures
considered necessary.
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