EXECUTIVE SUMMARY
Introduction
The Municipality of San Jose was created through the enactment of Republic Act No.
1212 dated May 9, 1955. It became a 4th class Municipality of the Province of Negros
Oriental effective January 1, 2025. It is composed of 14 Barangays, six of which are
located in the coastal area, and the rest are located in the hinterlands. According to the
CY 2020 census, it had a population of 21,956 people.
As of December 31, 2024, it had a personnel complement of 346, as shown below:
Nature of Appointment to Office Quantity
Elective Officials 12
Permanent Positions 71
Casuals 25
Job Orders 238
Total 346
Audit Objectives
The objectives of the audit were to (a) ascertain the level of assurance that may be
placed on management assertions on the financial statements; (b) determine
compliance of management with laws, rules, and regulations on the pre-identified
audit thrusts/areas and recommend agency improvement opportunities thereon; and
(c) determine the extent of implementation of prior years’ audit recommendations.
Audit Methodology
The Commission has been implementing a risk-based audit in the conduct of its audit
services. However, to meet the evolving developments in public governance and fund
management, the results-based approach in the audit was incorporated.
Scope of Audit
An audit was conducted on the accounts and operations of the Municipal Government
of San Jose for CY 2024. The audit consisted of a review of operating procedures,
evaluation of the LGU’s programs and projects, interviews of concerned government
officials and employees, verification, reconciliation, confirmation, inspection, and
analysis of accounts, and such other procedures considered necessary.
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