PROVINCIAL SATELLITE AUDITING
OFFICE, NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, 6200 Dumaguete City
OFFICE OF THE AUDITOR
Audit Team R7-04, LGAS-F Province of Negros Oriental 1
June 2, 2025
KATHERINE Z. VELEZ
Supervising Auditor
LGAS F – Province of Negros Oriental 1
Dumaguete City
Madam:
In compliance with Section 2, Article IX-D of the Philippine Constitution and Section 43 of
the Presidential Decree No. 1445, otherwise known as the Government Auditing Code of the
Philippines, we conducted Financial and Compliance Audit on the accounts and operations of
the Municipality of San Jose, Province of Negros Oriental, for the year ended December 31,
2024.
The audit was conducted to: (a) ascertain the fairness of presentation of the financial statements
(FS); (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.
Our attached Report consists of four (4) parts, Part I - Audited Financial Statements, Part II -
Audit Observations and Recommendations, Part III - Status of Implementation of Prior Years’
Audit Recommendations and Part IV - Appendices.
Our comments and observations were communicated to Management through Audit
Observation Memoranda and were discussed with agency personnel in an exit conference
conducted on May 26, 2025. Their comments were incorporated in this Report, where
appropriate.
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
