PROVINCIAL SATELLITE AUDITING OFFICE
NEGROS ORIENTAL
E.J. Blanco Drive, Piapi, 6200 Dumaguete City
Office of the Supervising Auditor
LGAS-F, Negros Oriental I
June 11, 2025
HONORABLE CEZANNE FRITZ H. DIAZ
Municipal Mayor
Municipal Government of Siaton
Province of Negros Oriental
Dear Honorable Mayor Diaz:
Management Letter (ML) on the Audit of the Municipal Government of Siaton
For the period January 1 to December 31, 2024
1. Pursuant to Section 2, Article IX-D of the Philippine Constitution and Section 43 (2) of
Presidential Decree No. 1445, otherwise known as the Government Auditing Code of
the Philippines, we conducted an audit on the accounts and operations of the
Municipality of Siaton, Negros Oriental, for the calendar year ending December 31,
2024.
2. We conducted our audit in accordance with the International Standards of Supreme
Audit Institutions (ISSAIs). Those standards require that we plan and perform the audit
to obtain a reasonable basis for our conclusion.
3. The audit was conducted to (a) ascertain the propriety of financial transactions and the
Local Government Unit’s (LGU’s) compliance with prescribed rules and regulations;
(b) recommend measures to improve the efficiency and effectiveness of the agency’s
operations; and c) determine the extent of implementation of prior years’ audit
recommendations.
4. The audit included examining, on a test basis, evidence supporting the amounts in the
financial statements, assessing compliance of disbursements to prescribed rules and
regulations, and evaluating conformity to the periodic submission of accounts and
preparation of the financial statements.
5. Deficiencies observed in the course of the audit were communicated to Management
through Audit Observation Memorandum and were discussed with concerned
Management officials during the exit conference on June 10, 2025. Their comments
were incorporated in this Letter, where appropriate.
