GAI/SAI Focus Area Remarks
A. Financial Audit
1. Cash in Bank With audit finding – AO No. 3
2. Cash Local Treasury With audit finding – AO No. 5
3. Investment Property, Buildings N/A
4. Inventories With audit finding – AO No. 7
(Inventory Held for Distribution: i) Welfare
Goods for Distribution; Inventory Held for
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 8
(Land; Other Land Improvements; Infrastructure
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 Equipment, 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
7. Receivables With audit finding – AO No. 2 and 6
(Loans and Receivable Accounts: i) Real
Property Tax Receivable, ii) Special Education
Tax Receivable)
8. Advances With audit finding – AO No. 5
(i) Advances to Officers and Employees, ii)
Advances to Special Disbursing Officer, iii)
Advances for Payroll)
9. Other Receivables No sufficient and competent evidence to
( i) Due from Officers and Employees, ii) Due warrant inclusion of audit observation
from NGOs / Pos)
