We have looked into the audit areas which resulted from our risk assessments during the year
as well as those contained in the General Audit Instructions (GAIs) dated 30 October 2024 of
the Office of the Assistant Commissioner, Corporate Government Sector and in the Specific
Audit Instructions (SAIs) of the Office of the Regional Director, Local Government Sector.
Attached is the Status of Implementation of the GAIs and SAIs as of November 11, 2024, for
reference on the areas audited.
GAI/SAI Focus Area Remarks
A. Financial Audit
1. Cash in Bank With audit finding – AO No. 9
2. Cash Local Treasury No sufficient and competent evidence to
warrant inclusion of audit observation
3. Investment Property, Buildings N/A
4. Inventories No sufficient and competent evidence to
(Inventory Held for Distribution: warrant inclusion of audit observation
i) Welfare Goods for Distribution;
Inventory Held for Consumption: i) Drugs
and Medicines Inventory, ii) Medical,
Dental and Laboratory Supplies Inventory,
iii) Office Supplies Inventory, iv)
Accountable Forms, Plates and Stickers,
v) Other Supplies and Materials Inventory)
5. PPE: With audit finding – AO No. 1, 2, and
(Land; Other Land Improvements; 6
Infrastructure Assets: i) Road Networks,
ii) Water Supply Systems, iii) Power Supply
Systems, iv) Flood Control Systems,
v) Parks, Plazas, and Monuments, vi) Other
Infrastructure Assets; CIP – Buildings and
Other Structures, CIP – Infrastructure Assets,
Buildings and Other Structures; Buildings
and Other Structures: i) Buildings,
ii) School Buildings, iii) Hospitals and
Health Centers, iv) Markets,
v) Slaughterhouses, vi) Other Structures;
Machinery and Equipment: Machinery and
Equipment: i) Machinery, ii) Office
Equipment, iii) Construction and Heavy
Equipment, iv) ICT Equipment, v) DRRM
Equipment, vi) Medical Equipment,
vii) Communication Equipt., viii) Agri
and Forestry Equipment, ix) Sports
Equipment, x) Military, Police, and Security
Equipment, xi) Technical and Scientific
Equipment, xii) Other Mach and
