GAI/SAI Focus Area Remarks
F. Other Accounts/Thrusts area not included in the
GAI/SAI
1. Submission of FS within the reglementary period With audit finding – AO No. 9
2. Collection of delinquent real property taxes With audit finding – AO No. 10
3. Non-conduct of public bidding and lack of With audit finding – AO No. 11 and 13
documentation for some disbursements (lack of documentation only)
4. BGCM Unutilized funds still not remitted to the With audit finding – AO No. 12
National Treasury
5. Non-collection of long outstanding receivables With audit finding – AO No. 14
from officers and employees
6. LGSEF- unreverted and unutilized With audit finding – AO No. 15
7. Collections not deposited intact at the end of the With audit finding – AO No. 16
business day or on the next banking day
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
