Annual Audit Report 2024 — Municipality of Tayasan

Sections (flagship)

1. COMMISSION ON AUDIT · p. 1
2. ANNUAL AUDIT REPORT · p. 1
3. MUNICIPALITY OF TAYASAN · p. 1
4. REPUBLIC OF THE PHILIPPINES · p. 2
5. COMMISSION ON AUDIT · p. 2
6. REGIONAL OFFICE NO. VII · p. 2
7. PROVINCE OF NEGROS ORIENTAL · p. 2
8. PROVINCIAL SATELLITE AUDIT OFFICE · p. 2
9. HONORABLE SUSANO ANTONIO D. RUPERTO, III · p. 2
10. ENRIQUITO A. BULOS · p. 3
11. MUNICIPALITY OF TAYASAN · p. 4
12. AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION · p. 4
13. REPUBLIC OF THE PHILIPPINES · p. 5
14. COMMISSION ON AUDIT · p. 5
15. REGIONAL OFFICE NO. VII · p. 5
16. PROVINCE OF NEGROS ORIENTAL · p. 5
17. PROVINCIAL SATELLITE AUDIT OFFICE · p. 5
18. ENRIQUITO A. BULOS · p. 5
19. MARIFE A. ALCALA · p. 6
20. EXECUTIVE SUMMARY · p. 7
21. TOTAL 250 · p. 7
22. Part II of this Report: · p. 8
23. TABLE OF CONTENTS · p. 12
24. PART I · p. 13
25. AUDITED FINANCIAL STATEMENTS · p. 13
26. REPUBLIC OF THE PHILIPPINES · p. 14
27. COMMISSION ON AUDIT · p. 14
28. REGIONAL OFFICE NO. VII · p. 14
29. HONORABLE SUSANO ANTONIO D. RUPERTO, III · p. 14
30. COMMISSION ON AUDIT · p. 15
31. MARIFE A. ALCALA · p. 15
32. STATEMENT OF FINANCIAL POSITION · p. 17
33. STATEMENT OF FINANCIAL PERFORMANCE · p. 18
34. STATEMENT OF CASH FLOWS · p. 19
35. 2024 2023 · p. 19
36. 2024 2023 · p. 20
37. MUNICIPALITY OF TAYASAN · p. 24
38. 2024 2023 · p. 34
39. 2024 2023 · p. 35
40. 0.00 0.00 · p. 35
41. 0.00 0.00 · p. 35
42. 2024 2023 · p. 36
43. 257,854.00 0.00 0.00 440,508.00 .00 · p. 37
44. 339,840.00 0.00 0.00 780,348.00 · p. 37
45. 2024 2023 · p. 41
46. 2024 2023 · p. 42
47. 13,807,036.04 10,852,163.38 · p. 42
48. 233,412.68 318,015.57 · p. 42
49. 2024 2023 · p. 43
50. 14,700.00 17,200.00 · p. 43
51. 2024 2023 · p. 44
52. 1,807,211.85 1,334,925.80 · p. 44
53. 1,114,700.00 0.00 · p. 44
54. 2024 2023 · p. 45
55. 350,000.00 300,000.00 · p. 45
56. 9,197,310.02 6,211,725.41 · p. 45
57. 9,197,310.02 6,211,725.40 · p. 46
58. 3,722,084.85 4,474,243.55 · p. 46
59. 0.00 4,097,600.00 · p. 46
60. MOOE 3,201,214.32 2,393,935.60 807,278.72 · p. 46
61. CY 2019 296,482.62 221,208.66 75,273.96 · p. 46
62. CY 2020 472,067.17 112,565.20 359,501.97 · p. 46
63. CY 2021 1,160,113.86 753,705.36 406,408.50 · p. 46
64. CY 2022 5,214,071.88 3,566,207.38 1,647,864.50 · p. 46
65. CY 2023 4,474,243.55 776,879.14 3,697,364.41 · p. 46
66. PART II · p. 48
67. AUDIT OBSERVATIONS AND · p. 48
68. AUDIT OBSERVATIONS AND RECOMMENDATIONS · p. 49
69. A. FINANCIAL AUDIT · p. 49
70. B. OTHER FINANCIAL-RELATED ISSUES · p. 60
71. 2022 3,171,473.64 2,042,598.24 5,214,071.88 0.00 5,214,071.88 · p. 63
72. 2021 1,050.36 1,159,063.50 1,160,113.86 0.00 1,160,113.86 · p. 63
73. 2020 3,765.20 468,301.97 472,067.17 0.00 472,067.17 · p. 63
74. 2019 2,183.66 294,298.96 296,482.62 0.00 296,482.62 · p. 63
75. C. OTHER MANDATORY AREAS · p. 64
76. D. SETTLEMENT OF ACCOUNTS · p. 64
77. E . OTHER MA TTER S · p. 66
78. PART III · p. 67
79. STATUS OF IMPLEMENTATION OF PRIOR · p. 67
80. PART IV · p. 86
81. PART IV · p. 87
82. I. Financial Statements by Fund · p. 87
83. STATEMENT OF FINANCIAL POSITION · p. 88
84. 2024 2023 · p. 88
85. STATEMENT OF FINANCIAL POSITION · p. 89
86. 2024 2023 · p. 89
87. STATEMENT OF FINANCIAL POSITION · p. 90
88. 2024 2023 · p. 90
89. STATEMENT OF FINANCIAL PERFORMANCE · p. 91
90. 2024 2023 · p. 91
91. STATEMENT OF FINANCIAL PERFORMANCE · p. 92
92. 2024 2023 · p. 92
93. STATEMENT OF FINANCIAL PERFORMANCE · p. 93
94. 2024 2023 · p. 93
95. 2024 2023 · p. 94
96. 2024 2023 · p. 95
97. 2024 2023 · p. 96
98. STATEMENT OF CASH FLOWS · p. 97
99. 2024 2023 · p. 97
100. STATEMENT OF CASH FLOWS · p. 98
101. 2024 2023 · p. 98
102. STATEMENT OF CASH FLOWS · p. 99
103. 2024 2023 · p. 99