EXECUTIVE SUMMARY
Introduction
The Province of Negros Oriental was created under Republic Act No. 120 dated April 20,
1901. It is classified as a first-class Province. As of December 31, 2024, it had personnel
complement of:
No. of
Nature of Appointment to Office
Personnel
Elected 12
Appointed 3
Permanent 1,271
Casuals/Contractual/Job Order 2,301
Coterminous 23
Temporary 6
Total 3,616
The island of Negros is the second-largest in the Visayas, after Panay, and the third-largest
in the Philippines. It was formally divided into two provinces in 1890 by a royal decree:
Negros Oriental and Negros Occidental. Negros Oriental, on the south-eastern coast, is
5,402.30 square kilometres. It has six component cities, 19 municipalities, and 557
barangays. Dumaguete City serves as the provincial capital and the seat of government.
Audit Objective
Our audit was conducted to (a) ascertain the level of assurance that may be placed on
management’s assertions on the financial statements; (b) determine management’s
compliance with laws, rules, and regulations in the pre-identified audit thrusts/areas, and
recommend opportunities for agency’s improvement; and (c) assess the extent of
implementation of the prior year’s audit recommendations.
Audit Methodology
The Commission has been implementing risk-based audits in the conduct of its audit
services. However, to meet the evolving developments in public governance and fund
management, a results-based approach to auditing was incorporated.
Scope of the Audit
An audit was conducted on the accounts and operations of the Provincial Government of
Negros Oriental (PGNO) for the calendar year 2024. The audit consisted of review of
operating procedures, evaluation of the Local Government Unit’s (LGU) programs and
projects, interview of concerned government officials and employees, verification,
reconciliation, confirmation, inspection, and analysis of accounts, and such other
procedures considered necessary.
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