20. Twenty percent Development Fund No sufficient and competent evidence
Projects completed but not yet recorded to warrant inclusion of audit
eExpenses not related to 20% Development | observation
Fund
and Consultants vis-a-vis the requirements of | to warrant inclusion of audit
COA Memorandum No. 2012-010 dated | observation
December 28, 2021
22.DRRM Funds/QRF — Projects completed but | With audit finding - AO No. 9 and 10
not yet recorded and expenses not related to
DRRM Funds
23.Gender and Development (GAD) Funds - | With audit finding - AO No. 11, 12
Expenses not related to GAD programs,
projects and activities per approved GAD
Plan and Budget
24. National Task Force to End Local Communist | No sufficient and competent evidence
Armed Conflict (NTF-ELCAC) Funds to warrant inclusion of audit
observation
Casa es
GAV/SAI
4. Compliance to Item 6.1 of DepED, DBM and | With audit finding - AO No. 13
DILG Joint Circular No. 1, Series of 2017 on
monitoring, transparency, and accountability in
the allocation and utilization of Special
Education Fund (SEF)
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,
JANICE (Gb SARITA
State Auditér IIT
OIC-Audit Team Leader
