Republie of the Philippines
COMMISSION ON AUDIT
March 12, 2019
ATTY. RONNEL C. SOPSOP TER so
Provincial Environment and Natural Resource Officer Office He poe
PENRO Sorsogon
Sorsogon City
Dear PENR Officer Sopsop:
We are pleased to transmit the Management Letter on the DENR Provincial
Environment and Natural Resources Office — Sorsogon, Sorsogon City for the Calendar
‘Year 2018 in compliance with Article IX —D of the Philippine Constitution and Section 43
of the Government Auditing Code of the Philippines (PD 1445).
‘We conducted the audit in accordance with the Philippine Public Sector Standards on
Auditing and we believe that they provide reasonable bases for the results of the audit
The attached letter consists of Observations and Recommendations, Status of
Implementation of Prior Years” Recommendations, Financial Statements and its Notes, and
the Annexes. The results of audit and the status of implementation of prior year’s
recommendations were discussed with the concerned agency officials and staff in an exit
conference held on March 1, 2019
May we request please for the status report (int hard and soft copy) on the action
taken by that Agency to the Audit Team’s findings and recommendations within sixty (60)
days from receipt hereof using the attached Agency Action Plan and Status of
Implementation (AAPSI), pursuant to Section 93 of the General Provisions of the General
Appropriations Act for FY 2018.
We express our appreciation for the invaluable support and cooperation extended to
the Audit Team by the officials and staff of that Agency
Very truly yours,
Lae OMe
EDITA O. NOTA
State Auditor V
Regional Supervising Auditor