GAI/SAI Focus Area Remarks
10. Breeding Stocks No sufficient and competent evidence to
warrant inclusion of audit observation
11. Financial Liabilities No sufficient and competent evidence to
(Accounts Payable: Bills / Bonds / Loans warrant inclusion of audit observation
Payable, Loans Payable – Domestic; Inter-
Agency Payables, i) Due to NGAs, ii) Due to
LGUs)
12. Trust Liabilities With audit finding – AO No. 4
13. Drugs and Medicines Expenses No sufficient and competent evidence to
warrant inclusion of audit observation
14. Other MOOE With audit finding – AO No. 7 and 8
E. Non-Financial Audit Issues for Mandatory Reporting in
the AAR
15. Remittance to the Bureau of Internal Revenue No sufficient and competent evidence to
(BIR) on taxes withheld from employees and warrant inclusion of audit observation
suppliers in accordance with RA No. 8424 and its
IRR under BIR RR No. 02-98
16. Premium contributions and loan amortization to the No sufficient and competent evidence to
Government Service Insurance System (GSIS) warrant inclusion of audit observation
and Home Development Mutual Fund in
accordance with RA No. 8291 and RA No. 9679,
respectively
17. Premium contributions and remittance to No sufficient and competent evidence to
PhilHealth in accordance with RA No. 7875, as warrant inclusion of audit observation
amended
18. Audit of Official Development Assistance (ODA) The Municipality did not receive any
ODA Funds in CY 2024.
19. LGSF – Support to the Barangay Development The Municipality did not receive any
Program of the National Task Force to End Local funds in CY 2024.
Communist Armed Conflict (NTF-ELCAC)
20. Twenty percent Development Fund No sufficient and competent evidence to
• Projects completed but not yet recorded warrant inclusion of audit observation
• Expenses not related to 20% Development
Fund
21. Payments to Casuals, Job Order, Contractuals and No sufficient and competent evidence to
Consultants vis-à-vis the requirements of COA warrant inclusion of audit observation
Memorandum No. 2012-010 dated December 28,
2021
22. DRRM Funds/QRF – Projects completed but not No sufficient and competent evidence to
yet recorded and expenses not related to DRRM warrant inclusion of audit observation
Funds
23. Gender and Development (GAD) Funds – No sufficient and competent evidence to
Expenses not related to GAD programs, projects warrant inclusion of audit observation
and activities per approved GAD Plan and
Budget
24. National Task Force to End Local Communist No sufficient and competent evidence to
Armed Conflict (NTF-ELCAC) Funds warrant inclusion of audit observation
