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. 4 and
5
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
(Inventory Held for Distribution: i) Welfare evidence to warrant inclusion of
Goods for Distribution; Inventory Held for audit observation
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 and
(Land; Other Land Improvements; Infrastructure 6
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 Machinery and
Equipment; Transportation Equipment:
i) Motor Vehicles, ii) Watercraft, iii) Other
Transportation Equipment; Furniture and Fixtures;
Other PPE
6. Books No sufficient and competent
evidence to warrant inclusion of
audit observation
