PROVINCIAL SATELLITE AUDIT OFFICE
NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, Dumaguete City 6200
LOCAL GOVERNMENT AUDIT SECTOR
AUDIT GROUP LGAS – F (NEGROS ORIENTAL 1)
OFFICE OF THE SUPERVISING AUDITOR
June 9, 2025
HONORABLE MEL NICK S. LOGRONIO
Municipal Mayor
Municipality of San Jose
Province of Negros Oriental
Dear Mayor Logronio:
We are pleased to transmit the Annual Audit Report (AAR) of the Municipality of San
Jose, 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 audit observations, together with the recommended courses of action, which were
discussed by the Audit Team with you and your staff in an exit conference on May 26,
2025, are discussed in detail in Part II of the report. Likewise, Management’s comments
are also incorporated in Part II, where appropriate. The Status of Implementation of Prior
Years’ Audit Recommendations is discussed in Part III of this report.
