GAI/SAI Focus Area Remarks
21. Payments to Casuals, Job Order, Contractuals and No sufficient and competent
Consultants vis-à-vis the requirements of COA evidence to warrant inclusion of
Memorandum No. 2012-010 dated December 28, audit observation
2021
22. DRRM Funds/QRF – Projects completed but not yet With audit finding – AO No. 10
recorded and expenses not related to DRRM Funds
23. Gender and Development (GAD) Funds – Expenses No sufficient and competent
not related to GAD programs, projects and evidence to warrant inclusion of
activities per approved GAD Plan and Budget audit observation
24. National Task Force to End Local Communist No sufficient and competent
Armed Conflict (NTF-ELCAC) Funds evidence to warrant inclusion of
audit observation
F. Other Accounts/Thrusts area not included in the GAI/SAI
25. Submission of FS within the reglementary period With audit finding – AO No. 7
26. Collection of delinquent real property taxes With audit finding – AO No. 8
27. Renting of venues outside of the Municipality’s With audit finding – AO No. 9
official station or territorial jurisdiction for training
and planning activities
28. Compliance to Item 6.1 of DepED, DBM and DILG With audit finding – AO No. 11
Joint Circular No. 1, Series of 2017 on monitoring,
transparency, and accountability in the allocation
and utilization of Special Education Fund (SEF)
We rendered a qualified opinion on the fairness of presentation of the FS for the year then
ended.
We conducted the audit in accordance with applicable International Standards of Supreme
Audit Institutions and we believe that it provides a reasonable basis for our opinion.
Very truly yours,
REGIE R. BAOY
State Auditor II
OIC-Audit Team Leader
