EXECUTIVE SUMMARY
Introduction
The Municipality of Zamboanguita, Negros Oriental, was created on May 1, 1908, by virtue
of Executive Order No. 37. The Municipality is located on the southeastern coast of the
Province of Negros Oriental. It is the third town, 28 kilometers south of Dumaguete City. It
has a total land area of 15,139 hectares and consists of ten barangays. It is classified as a
fourth-class Municipality.
As of December 31, 2024, it had a personnel complement of 391, as shown below:
Nature of Appointment to Office Quantity
Elective Officials 12
Permanent Employees 75
Casual Employees 59
Job Order Employees 245
Total 391
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 with the objective of informing Management
where improvement can be instituted in the areas of revenues, expenditures, and management
of resources.
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 Zamboanguita for 2024. The audit consisted of a review of operating
procedures, evaluation of the LGU’s programs and projects, interviews of concerned
government officials and employees, verification, reconciliation, confirmation,
inspection, and analysis of accounts, and such other procedures considered necessary.
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