EXECUTIVE SUMMARY
Introduction
Tayasan was created as a Municipality through a Decree issued on May 8, 1790. The
Municipality is located 90 kilometers northeast of Dumaguete City, with a total land area of
211.6664 square kilometers, or 21,166.64 hectares, subdivided into 28 barangays. Tayasan is
a third-class municipality. It has a population of 38,159 based on the CY 2020 census.
As of December 31, 2024, the Municipality had a personnel complement of 250, composed of
the following:
Nature of Appointment to Office Quantity
Elective Officials 12
Permanent/Regular Positions 95
Casual Plantilla 53
Job Orders (Office-based) 90
TOTAL 250
Audit Objective
The objectives of the audit are 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.
Audit Methodology
The Commission has been implementing a risk-based audit in the conduct of its audit services.
However, to meet the evolving developments in public governance and fund management, the
results-based approach in the audit was incorporated.
Scope of Audit
An audit was conducted on the accounts and operations of the Municipal Government of
Tayasan for 2024. The audit consisted of a review of operating procedures, evaluation of the
LGU’s programs and projects, interview of concerned government officials and employees,
verification, reconciliation, confirmation, inspection, and analysis of accounts, and such other
procedures considered necessary.
