REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
REGIONAL OFFICE NO. VII
PROVINCE OF NEGROS ORIENTAL
PROVINCIAL SATELLITE AUDIT OFFICE
E.J. Blanco Drive, Piapi, Dumaguete City
Local Government Audit Sector
Audit Group LGAS – G (Negros Oriental 2)
Office of the Auditor – Audit Team R7-03
June 25, 2025
ENRIQUITO A. BULOS
Supervising Auditor
LGAS G – Province of Negros Oriental 2
Dumaguete City
Sir:
In compliance with Section 2, Article IX-D of the Philippine Constitution, and Section 43 of
Presidential Decree No. 1445, we conducted a financial and compliance audit on the accounts
and operations of the Municipal Government of Tayasan, Province of Negros Oriental, for the
year ended December 31, 2024.
The audit was conducted to (a) ascertain the fairness of the presentation of the financial
statements; (b) ascertain the propriety of financial transactions and compliance with prescribed
rules and regulations; (c) recommend agency improvement opportunities; and (d) determine the
extent of implementation of prior years’ audit recommendations.
Our report consists of four parts: Part I presents the Audited Financial Statements, Part II
presents the details of our significant Audit Observations and Recommendations, which were
discussed with Management officials and staff on June 25, 2025, Part III presents the Status of
Implementation of Prior Years’ Audit Recommendations, and Part IV contains the Appendices.
We rendered a qualified opinion on the fairness of the presentation of the financial statements
(FS) for the year then ended.
