PROVINCIAL SATELLITE AUDIT OFFICE
NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, Dumaguete City 6200
LOCAL G OVERNMENT AUDIT SECTOR
AUDIT GROUP LGAS – F (NEGROS ORIENTAL 1)
OFFICE OF THE SUPERVISING AUDITOR
June 13, 2025
HONORABLE JANICE V. DEGAMO
Municipal Mayor
Municipality of Pamplona
Province of Negros Oriental
Dear Mayor Degamo:
We are pleased to transmit the Annual Audit Report (AAR) of the Municipality of
Pamplona, 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 details of the Audit Observations are discussed in Part II, and the Status of
Implementation of Prior Years’ Audit Recommendations is discussed in Part III of this
Report.
