GAI/SAI Focus Area Remarks
7. Receivables With audit finding – AO No. 2 and 3
(Loans and Receivable Accounts: i) Real
Property Tax Receivable, ii) Special
Education Tax Receivable)
8. Advances No sufficient and competent evidence
(i) Advances to Officers and Employees, ii) to warrant inclusion of audit
Advances to Special Disbursing Officer, iii) observation
Advances for Payroll)
9. Other Receivables No sufficient and competent evidence
(i) Due from Officers and Employees, ii) to warrant inclusion of audit
Due from NGOs / Pos) observation
10. Breeding Stocks No sufficient and competent evidence
to warrant inclusion of audit
observation
11. Financial Liabilities With audit finding – AO No. 2
(Accounts Payable: Bills / Bonds / Loans
Payable, i) Loans Payable – Domestic;
Inter-Agency Payables, i) Due to NGAs, ii)
Due to LGUs)
12. Trust Liabilities With audit finding – AO No. 5
13. Drugs and Medicines Expenses No sufficient and competent evidence
to warrant inclusion of audit
observation
14. Other MOOE No sufficient and competent evidence
to warrant inclusion of audit
observation
E. Non-Financial Audit Issues for Mandatory
Reporting in the AAR
15. Remittance to the Bureau of Internal Revenue No sufficient and competent evidence
(BIR) on taxes withheld from employees and to warrant inclusion of audit
suppliers in accordance with RA No. 8424 observation
and its IRR under BIR RR No. 02-98
16. Premium contributions and loan amortization to No sufficient and competent evidence
the Government Service Insurance System to warrant inclusion of audit
(GSIS) and Home Development Mutual Fund observation
in accordance with RA No. 8291 and RA No.
9679, respectively
17. Premium contributions and remittance to No sufficient and competent evidence
PhilHealth in accordance with RA No. 7875, to warrant inclusion of audit
as amended observation
18. Audit of Official Development Assistance No ODA Funds received by the
(ODA) Municipality in CY 2024
19. LGSF – Support to the Barangay Development No sufficient and competent evidence
Program of the National Task Force to End to warrant inclusion of audit
Local Communist Armed Conflict (NTF- observation
ELCAC)
20. Twenty percent Development Fund No sufficient and competent evidence
� Projects completed but not yet recorded to warrant inclusion of audit
� Expenses not related to 20% Development observation
