EXECUTIVE SUMMARY
Introduction
Pursuant to Republic Act No. 7160, the Municipality of Vallehermoso, Province of Negros
Oriental, like other local government units, enjoys total independence in managing, deciding,
and planning its own administrative fiscal and development affairs in conformity with the
national government’s thrusts for sustainable social and economic growth. It exercises the
powers expressly granted, those necessarily implied therefrom, as well as powers appropriate
or incidental for its efficient and effective governance, and those essential to promoting the
general welfare.
The municipal government also ensures and supports, among other things, the preservation
and enrichment of culture, the promotion of health and safety, and the enhancement of the
people’s right to a balanced ecology. Likewise, it encourages and supports the development
of appropriate, self-reliant, scientific, and technological capabilities, improves public morale,
and enhances economic prosperity and social justice. It also aims to promote full employment
among its residents, maintain peace, and preserve the comfort and convenience of the
inhabitants.
During the survey conducted in the 4th Quarter of 2024 by Bayan Serbisyo at Kaunlaran (BSK)
Advocates for Participatory Governance and Accountability, the Local Chief Executive of the
Municipality was recognized as one of the Top Performing Municipal Mayors in Negros
Oriental with a job performance rating of 86.05%.
As of December 31, 2024, the Municipality had a personnel complement of 512, as shown
below:
Nature of Appointment to Office Quantity
Elective Officials 12
Permanent/Regular Positions 83
Casual Plantilla 9
Job Orders 405
Contract of Service 3
TOTAL 512
Audit Objective
The objective of the audit is 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. The performance audit
was likewise conducted to inform management where improvement can be instituted in the
field of revenues, expenditures, and management of resources.
