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LOCAL GOVERNMENT AUDIT SECTOR
AUDIT GROUP LGAS F, PROVINCE OF NEGROS ORIENTAL 1
OFFICE OF THE SUPERVISING AUDITOR
June 27, 2025
HONORABLE JONAH PAT L. AVILES
Municipal Mayor
Municipality of Zamboanguita
Province of Negros Oriental
Dear Mayor Aviles:
We are pleased to transmit the Annual Audit Report (AAR) of the Municipality of
Zamboanguita, for the calendar year (CY) 2024 pursuant to Section 2, Article [X-D of the
Philippine Constitution and Section 43 of the Presidential Decree (PD) No. 1445, otherwise
known as the Government Auditing Code of the Philippines.
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.
We conducted the audit in accordance with applicable International Standards of Supreme Audit
Institutions (ISSAIs) and we believe that it provides a reasonable basis for our opinion.
We rendered a qualified opinion on the fairness of the presentation of the financial statements
(FS) for the year then ended.
The audit observations, together with the recommended courses of action, which were discussed
by the Audit Team with you and your staff in an exit conference on June 19, 2025, are discussed
in detail in Part II of the report. Likewise, Management’s comments are also incorporated in Part
IL, where appropriate. The Status of Implementation of Prior Years’ Audit Recommendations are
discussed in Part III of this report.
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