Commission on Audit

Regional Office No. XII

Koronadal City

ISSUES AND CONCERNS IN THE CONDUCT OF AUDIT

Issues/Concerns/Comments
1. Issues and concerns encountered on the following
programs of LGAS
a. AUDIT
 Regular Financial Audit
 Compliance Audit
 Citizen Participatory Audit (for LGAS group)
 Fraud Audit (as applicable)
b. ANNUAL FINANCIAL REPORT (AFR)
c. LEGAL AND ADJUDICATION
d. GENERAL ADMINISTRATION AND SUPPORT
(GAAS)
2. Comments on the General Audit Instructions (GAI)
for the conduct of audit of CY2023 accounts and
operations of:
 Local Government Units (LGUs)
 State Universities and Colleges (SUCs)
 Water Districts (WDs) and Stand-Alone National
Government Agencies (NGAs) and Government
Corporations (GCs)
3. Other Issues and Concerns